Opinion
26712-21S
01-31-2023
FRANCES COOPER, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On December 8, 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 April 25, 2022, respondent filed a supplement to the motion, in which respondent set forth and discussed fully when an envelope, properly addressed to the Tax Court would ordinarily have been received at the Court, but failed to take into account the irradiation of mail sent to the Tax Court.
Upon due consideration, it is
ORDERED that, on or before February 21, 2023, respondent shall file a Supplement to his motion to dismiss. In that Supplement, following a diligent inquiry with knowledgeable U.S. Postal Service personnel, respondent shall set forth and discuss fully when an envelope, properly addressed to the Tax Court would ordinarily have been received at the Court. Such ordinary mailing time shall take into account the irradiation of mail sent to the Tax Court.
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