Opinion
22198-21
01-20-2022
David Lee Garman Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On November 3, 2021, respondent filed in the above-docketed matter a Motion to Dismiss for Lack of Jurisdiction as to Petitioner's Notice of Determination Concerning Collection Action and to Strike. However, review of the record herein in connection with such partial motion has likewise raised questions regarding the Court's jurisdiction over the notice of deficiency for 2017 attached to the petition. To wit, the issue of timeliness would appear to arise insofar as the petition was sent by FedEx Express Saver.
Accordingly, upon due consideration, it is
ORDERED that, on or before February 11, 2022, respondent shall file a supplement to the just-referenced motion to dismiss addressing the jurisdictional status as to the notice of deficiency for 2017. Alternatively, respondent may file a new jurisdictional motion if appropriate to avoid piecemeal resolution.