Opinion
12818-24
11-08-2024
WINFIELD S. DAVIS & MYRA M. DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 5, 2024, a petition was filed to commence the above-docketed matter. That petition was signed and dated July 29, 2024, but the envelope in which it was mailed to the Court does not bear a postmark. However, the envelope is properly addressed to the U.S. Tax Court, and the return address on the envelope is in Harrison, Tennessee. Subsequently, on September 26, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Therein, respondent requested that this case be dismissed on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. Respondent asserted that the notice of deficiency upon which this case is based was sent by certified mail on April 29, 2024, to petitioners' last known address and that the last date to file a timely petition as to that notice was therefore July 29, 2024.
The premises considered, it is
ORDERED that, on or before November 29, 2024, respondent shall file a supplement to the just-referenced motion. In that supplement, following a diligent inquiry with knowledgeable United States Postal Service (USPS) personnel, respondent shall set forth and discuss fully when an envelope, properly addressed to the U.S. Tax Court and mailed from Harrison, Tennessee, would have ordinarily been received at the Court. Such ordinary mailing time shall take into account the irradiation of mail sent to the U.S. Tax Court and, if possible, any other factors that may have impacted mail delivery times during the period in question, including holidays and weather conditions.