Opinion
24577-22
05-09-2023
WILLIAM ALEX DAMRON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On March 6, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. By Order served April 18, 2023, the Court directed respondent to file a Supplement to his motion to dismiss and set forth and fully discuss his position as to whether a petition is timely filed when it is filed the same day that respondent mails the notice of deficiency. On May 9, 2023, respondent filed a Motion for Extension of Time.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that the time within which respondent shall file a Supplement to his motion to dismiss and set forth and fully discuss his position as to whether a petition is timely when it is filed the day that respondent mails the notice of deficiency is extended to September 29, 2022.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov.