Opinion
20252-22S
02-14-2023
DANIEL MONTES DE OCA BACH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 7, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. The envelope in which the petition was mailed does not bear a postmark. In his motion, respondent set forth and discussed fully when an envelope, properly addressed to the Tax Court would ordinarily have been received at the Court, but failed to take into account the irradiation of mail sent to the Tax Court.
Upon due consideration, it is
ORDERED that, on or before March 7, 2023, respondent shall file a Supplement to his motion to dismiss. In that Supplement, following a diligent inquiry with knowledgeable U.S. Postal Service personnel, respondent shall set forth and discuss fully when an envelope, properly addressed to the Tax Court would ordinarily have been received at the Court. Such ordinary mailing time shall take into account the irradiation of mail sent to the Tax Court.
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