Opinion
18156-22
06-29-2023
BRUCE DWAIN COPELAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Pending before the Court in the above-docketed matter is respondent's Motion to Dismiss for Lack of Jurisdiction, filed October 13, 2022. On June 9, 2023, petitioner filed an Objection to Motion to Dismiss for Lack of Jurisdiction.
Upon due consideration of the foregoing, it is
ORDERED that, on or before July 19, 2023, respondent shall file a supplement to the above-referenced Motion to Dismiss for Lack of Jurisdiction. Respondent shall attach to such supplement a copy of a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing that the notice of deficiency dated February 18, 2014, for tax year 2010 was sent by certified or registered mail to petitioner at his last known address.