Opinion
14208-23
04-12-2024
CRAIG D. ANDERSON & LAURA V. ROBERTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On November 3, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent asserts that petitioners did not timely file a Form 12153, Request for a Collection Due Process or Equivalent Hearing, and accordingly, that petitioners have not received a "determination" within the meaning of Internal Revenue Code section 6330(d)(1) that would confer jurisdiction on the Court.
On December 5, 2023, petitioners filed a Response to Motion to Dismiss for Lack of Jurisdiction. Therein petitioners assert that they filed the Form 12153 on November 12, 2021, and state, "We believe in good faith that we filed the request timely."
However, attached as an exhibit to respondent's motion is a copy of a Form 12153 submitted by petitioners. The envelope for the Form 12153 appears to bear both a Pitney Bowes postmeter date and a U.S. postmark dated November 16, 2021.
Upon due consideration, it is
ORDERED that, on or before May 3, 2024, petitioners shall file a supplement to their Response to Motion to Dismiss for Lack of Jurisdiction, wherein they shall address the discrepancy between the apparent postmeter and postmark dates and their argument that they filed their Form 12153 on November 12, 2021.