Opinion
1833-23S
05-17-2023
JAVIER ACOSTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 13, 2023, respondent filed in the above-docketed matter a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition herein was not filed within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). Respondent attached to the motion a copy of a certified mail list, as evidence of the fact that a notice of deficiency for 2020 dated September 12, 2022, had been sent to petitioner by certified mail on September 8, 2022.
Subsequently, on May 12, 2023, petitioner filed an objection to respondent's motion. Therein, among other things, petitioner stated without further specifics: "Procedural errors were committed when notice was served on me, I was out of the country when I was served and did not have appropriate time to respond to the notice". As such, the objection raised the question whether a basis might exist for applying the extension provisions of section 6213(a), I.R.C. See Smith v. Commissioner, 140 T.C. 48 (2013).
The premises considered, it is
ORDERED that, on or before June 12, 2023, petitioner shall file a supplement to the just-referenced objection and shall attach thereto copies of passport entries and/or flight itineraries indicating the dates that petitioner was outside the United States.