Opinion
23061-21S
12-15-2021
Noel Y. Buba Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 12, 2021, 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. On December 13, 2021, respondent filed a Response to Order. Among other things, in his Response respondent states that "Based on the information obtained from the United States Postal Service it is possible that the petition was timely mailed but respondent is unable to confirm this fact or provide any additional information regarding the date petitioner mailed the petition." Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction filed December 13, 2021, is denied.