Opinion
15580-21
04-27-2023
NU THANH T. CAO & CHUC V. BUI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent v.
ORDER
Kathleen Kerrigan Chief Judge
On June13, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition was not timely filed within the period prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). Although petitioners have declined to file any objection to respondent's motion as directed by the Court, review of the record has shown that respondent failed to attach any proof of the mailing of the underlying notice of deficiency.
Accordingly, upon due consideration, it is
ORDERED that, on or before May 17, 2022, respondent shall file a supplement to the motion to dismiss and shall attach thereto a certified mail list bearing a legible U.S. Postal Service postmark or other proof of mailing of the notice of deficiency.