Opinion
5971-21S
09-08-2021
Jorge Luis Sanchez & Paula Andrea Sanchez Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On September 3, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was not filed timely as to the deficiency notice dated February 8, 2021, issued to petitioners for tax year 2019. In his motion to dismiss respondent asserts that even though a notice of deficiency dated February 8, 2021, was issued to petitioners for 2019, that deficiency notice was mailed to petitioners after the petition in this case was filed on February 8, 2021. Hence, respondent argues, no notice of deficiency sufficient to confer jurisdiction on the Court pursuant to I.R.C. sections 6212 and 6213(a) had been sent to petitioners with respect to the taxable year 2019 at the time the petition was filed on February 8, 2021.
Upon due consideration, it is
ORDERED that, on or before September 29, 2021, respondent shall file a First Supplement to his motion to dismiss. Respondent shall attach to that First Supplement, a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing that deficiency notice for 2019 was sent by respondent by certified or registered mail to petitioners at their last known address after February 8, 2021.
1