Opinion
28277-21
03-02-2023
MATTHEW LOREN ABBETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order to Show Cause, dated December 21, 2022, the Court directed the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not timely filed. On January 11, 2023, respondent filed a Response, in which respondent asserts that the parties agree that the petition was timely filed and the Court has jurisdiction in this case. However, respondent failed to attach to his Response a copy of a postmarked United States Postal Service Form 3877 or other proof of mailing showing respondent sent the deficiency notice for 2018 upon which this case is based to petitioner at his last known address by certified mail on or before April 26, 2021. Respondent also failed to address in his Response whether FedEx Express Saver is a designated delivery service as defined in I.R.C. section 7502(f).
Upon due consideration, it is
ORDERED that, on or before March 24, 2023, respondent shall file a Supplement to his response and address whether FedEx Express Saver is a designated delivery service as defined in I.R.C. section 7502(f) and whether the fact that petitioners sent their petition to the Court using FedEx Express Saver would affect his position on the timeliness of petitioner's petition. Respondent shall also attach to his Supplement a postmarked United States Postal Service Form 3877 or other proof of mailing showing respondent sent the deficiency notice for 2018 upon which this case is based to petitioner at his last known address by certified mail on or before April 26, 2021.