Opinion
18822-23
01-22-2024
RICHARD FRADELLA & TAMMY FRADELLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition in this case was filed on November 27, 2023. On January 18, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction seeking to dismiss tax years 2020 through 2022 on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. In the motion, respondent asserts, "The copy of the petition served upon Respondent includes the envelope the petition was mailed in, with a U.S. Postmark stamped indicating the petition was mailed to the Tax Court on August 9, 2023, which is 91 days after the mailing of the notice of deficiency."
Upon due consideration, it is
ORDERED that, on or before February 12, 2024, respondent shall file a Supplement to his motion to dismiss and shall address the date that the petition was mailed to the Tax Court.
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