Opinion
781-24
03-01-2024
BELLEZAS LATINAS BEAUTY SALON & MULTISERVICES CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 29, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction in this deficiency action on the ground that Petition was not filed within the time prescribed by the Internal Revenue Code. However, the Motion does not state the date on which the notice of deficiency upon which this case is based was sent by certified mail to petitioner's last known address. Moreover, the document attached to the Motion as Exhibit A, described by respondent as "a duplicate of the Certified Mail List," appears to bear two different Internal Revenue Service dates and no apparent U.S. Postal Service postmark.
In view of the foregoing, it is
ORDERED that, on or before March 25, 2024, respondent shall file a supplement to his Motion to Dismiss for Lack of Jurisdiction and shall state the date on which the notice of deficiency upon which this case is based was sent by certified mail to petitioner's last known address. Respondent shall attach thereto a postmarked U.S. Postal Service Form 3877 or other proof of mailing.