Opinion
5302-21
01-03-2023
STEVE HSING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On August 18, 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 Code. On September 23, 2021, petitioner filed a Letter Dated September 21, 2021. However, further review indicates that petitioner's Letter appears to be more akin to an Objection to Motion to Dismiss for Lack of Jurisdiction. In the Letter, petitioner asserts that at the time of the notice of deficiency, petitioner had moved to San Diego. The Form 3877 attached to respondent's Motion to Dismiss for Lack of Jurisdiction shows that respondent mailed the notice of deficiency for tax year 2018 on November 2, 2020.
Upon due consideration, it is
ORDERED that petitioner's Letter Dated September 21, 2021, filed September 23, 2021, is recharacterized as petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that, on or before January 24, 2023, petitioner shall file a Supplement to his objection. In his Supplement, petitioner shall set forth his mailing address as of November 2, 2020, the date that the notice of deficiency was mailed to him and shall provide the dates that petitioner resided at that address. Petitioner shall also describe what steps, if any, petitioner took to notify respondent of any change of mailing address and to inform respondent of any new mailing address. Petitioner shall also attach copies of any written notifications of any change of address provided to respondent. Failure to comply with this Order may result in the granting of respondent's motion and dismissal of this case or other appropriate action by this Court.