Opinion
20172-23S
03-22-2024
TOM M. NGUYEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 22, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction, in which he asserts that the petition was not filed within the time prescribed in the Internal Revenue Code. The petition was filed on December 18, 2023. The envelope in which the petition was received does not bear a U.S. Postal Service postmark. The notice of deficiency attached to the petition states that the last day to file the petition with the Tax Court is December 4, 2023.
On March 19, 2024, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction in which he states that a petition mailed from La Puente, California, would take between twelve and eighteen days taking into account irradiation of mail sent to the Tax Court.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, filed February 22, 2024, is denied.