Opinion
14763-22S
06-01-2023
CHRISTIAN HARVEY CHAUSSEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 16, 2022, the petition was filed to commence the above-docketed matter case. The petition was signed and dated May 20, 2022, but the envelope in which it was mailed to the Court does not bear a postmark. However, the envelope is properly addressed to the U.S. Tax Court, and the return address on the envelope is in Lynnwood, Washington.
Subsequently, on August 19, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Therein, respondent requested that this case be dismissed on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. Respondent asserted that the notice of deficiency upon which this case is based was sent by certified mail on February 22, 2022, to petitioner's last known address and that the last date to file a timely petition as to that notice was therefore May 23, 2022. The motion further relies on a "United States Postal Service's Service Standards Map" to posit that May 31, 2022, would have been a reasonable arrival for a timely mailed petition.
On May 19, 2022, the Court filed petitioner rejoined with a Notice of Objection to Motion to Dismiss for Lack of Jurisdiction. In that submission, petitioner asserted that the petition had been mailed on May 21, 2022, from the Lynwood, Washington, United States Post Office, that is, before the expiration of the 90-day period. Petitioner also recounted at some length details regarding the mailing of petition and attached a copy of a label in support thereof.
The premises considered, it is
ORDERED that, on or before June 29, 2023, respondent shall file a response to petitioner's just-referenced notice of objection. In that response, following a diligent inquiry with knowledgeable USPS personnel, respondent shall set forth and discuss fully when an envelope, properly addressed to the U.S. Tax Court and mailed from Lynnwood, Washington, would have ordinarily been received at the Court. Such ordinary mailing time shall take into account the irradiation of mail sent to the U.S. Tax Court and, if possible, any other factors that may have impacted mail delivery times during the period in question.