Opinion
14267-21S
02-23-2023
TYLER RAE COLEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 18, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not timely filed as to the notice of deficiency issued for tax year 2017. On February 7, 2023, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction, in which respondent notes that petitioner's first attempt to mail the petition appears to have taken place on June 12, 2020, but the petition was returned to shipper on June 22, 2020.
Upon due consideration, it is
ORDERED that, on or before March 15, 2023, respondent shall file a Supplement to his motion to dismiss. In the supplement, respondent shall set forth and discuss fully respondent's position of whether the Court has jurisdiction after considering Guralnik v. Commissioner, 146 T.C. 320 (2016), Price v. Commissioner, 76 T.C. 389 (1981), and IRS Notice 2020-23, 2020-18 I.R.B. 742 (April 27, 2020).