Opinion
27279-22S
03-31-2023
KEVIN J. PERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 10, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition was not filed within the time prescribed in the Internal Revenue Code. To show that the notice of deficiency on which this case is based was mailed to petitioner on August 26, 2022, respondent attached a Substitute Form 3877 bearing the date of August 26, 2022. That form, however, does not bear a U.S. Postal Service postmark.
Upon due consideration, therefore, it is
ORDERED that, on or before April 21, 2023, respondent shall file a supplement to his motion and attach thereto certified mail tracking information or other information that sufficiently demonstrates the date the notice of deficiency was mailed to petitioner.