Opinion
28835-21
01-26-2022
Avery Tykarius Belcher Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On December 23, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Service. The envelope in which the petition was sent to the Court by regular mail service bears a postmeter mark dated June 21, 2021. The petition was received by the Court and filed on August 30, 2021. Respondent asserts that the petition was not received by the Court within the time period deemed to be ordinary mailing time from petitioner's mailing location to the Court. However, respondent does not set forth in his motion what that ordinary mailing time would have been.
Upon due consideration, it is
ORDERED that, on or before February 18, 2022, respondent shall file a supplement to his above-referenced motion and therein set forth and fully discuss the ordinary mailing time applicable in this case.