Opinion
781-24
03-15-2024
BELLEZAS LATINAS BEAUTY SALON & MULTISERVICES CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction, filed February 29, 2024. Therein, respondent requests that this case be dismissed for lack of jurisdiction on the ground that the Petition was not filed within the time prescribed by the Internal Revenue Code.
By Order served March 1, 2024, the Court directed respondent to file a supplement and "state the date on which the notice of deficiency upon which this case is based was sent by certified mail to petitioner's last known address." On March 13, 2024, respondent filed a First Supplement; however, neither of the two paragraphs set forth therein states the date on which the notice of deficiency upon which this case is based was sent by certified mail to petitioner's last known address.
In view of the foregoing, it is
ORDERED that, on or before April 5, 2024, respondent shall file an additional supplement to his Motion to Dismiss for Lack of Jurisdiction and shall state the date on which the notice of deficiency upon which this case is based was sent by certified mail to petitioner's last known address.