Opinion
1657-21
03-10-2023
NICHOLAS R. COATS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 4, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent asserts that the petition in this case was not timely filed. In response to the motion, petitioner filed an objection on May 27, 2022. Respondent filed a response to the objection on January 11, 2023.
The Court has some concern about what appears to be inconsistencies in the presentation of facts in this matter. Exhibit B attached to petitioner's objection, filed May 5, 2021, reflects a receipt for mailing which petitioner asserts was delivered, along with the petition, to the United States Post Office on December 22, 2020. This document is presented as evidence of timely mailing utilizing "stamps endicia".
In his objection, petitioner does not explain the "stamps endicia" postmark dated December 25, 2020, that was contained on the envelope in which the petition was enclosed. Presumably this postmark was not made by the United States Post Office since it contains the words "stamps endicia". The Court will provide petitioner an opportunity to explain this inconsistency.
Premises considered, it is hereby
ORDERED that petitioner shall, on or before April 7, 2023, file a written response to respondent's January 11, 2023, response to the objection and provide a full and complete explanation of the circumstances of mailing the petition in this matter.