Opinion
16913-22
06-02-2023
SUZANNE K. AVINA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 23, 2022, respondent filed in the above-docketed matter a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition in this case was not timely filed within the period prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). Petitioner was served with a copy of respondent's motion to dismiss and, on May 22, 2023, filed a notice of objection, attaching thereto a copy of a certified mail receipt reflecting timely mailing. To wit, the properly postmarked certified mail receipt clearly establishes that the petition was mailed on July 11, 2022, from Spirit Lake, Idaho, correctly addressed to the Tax Court's address in Washington, DC.
Upon further review, the Court is convinced that petitioner timely mailed to the Court the petition disputing the April 11, 2022, notice of deficiency for 2019 underlying the instant proceeding. Although the date on the original postage on the envelope was damaged and is obscured, it is now apparent that a further marking showing July 15, 2022, was affixed four days later when the item was processed at a regional postal facility in Spokane, Washington.
Accordingly, the premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, filed September 23, 2022, is denied. It is further
ORDERED that, on or before August 1, 2023, respondent shall file an answer to the just-referenced petition.