Opinion
7726-22
03-29-2023
XIOMARA BOADA & ORLANDO MAGO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 27, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition was not timely filed within the period prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). Respondent represented in the motions that a copy of a certified mail list, as evidence of the fact that a notice of deficiency for taxable year 2019 had been sent to petitioners, was attached. Although petitioners have declined to file any objection to respondent's motion as directed by the Court, further review of the record has shown that the certified mail list was not included with the motion.
Accordingly, upon due consideration, it is
ORDERED that, on or before April 17, 2023, respondent shall file a supplement to the motion to dismiss and shall attach thereto a certified mail list bearing a legible U.S. Postal Service postmark or other proof of mailing of the notice of deficiency.