Opinion
15877-22S
02-27-2023
BARRY J. ANTHONY & JUDITH A. ANTHONY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On December 21, 2022, the Court issued an Order to Show Cause directing the parties to show cause why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed. On January 4, 2023, respondent filed a Response to the Order asserting that petitioner timely filed the petition because, although the post meter date is July 6, 2022, one day after the date that the notice of deficiency states is the last day to timely file the petition, USPS tracking shows that the petition was received by the United States Postal Service on July 5, 2022. Therefore, the petition, filed July 8, 2022, was timely filed.
Accordingly, and for cause, it is
ORDERED that the Court's Order to Show Cause, served December 21, 2022, is discharged.