Opinion
7850-23S
08-05-2024
ADRIAN DICKERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 1, 2024, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition was not timely filed within the period prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). Respondent attached to the motion copies of a notice of deficiency for 2017 dated January 4, 2021, and corresponding certified mail list, as evidence of the fact that such notice was sent to petitioner by certified mail on January 4, 2021.
However, the motion additionally represented: "Petitioner filed for innocent spouse relief a third time on May 19, 2022. This claim is currently waiting on a determination to be made." Insofar as the petition herein was filed on May 8, 2023, such would appear to raise the question of jurisdiction pursuant to section 6015(e)(1) (A)(i)(II), I.R.C.
The premises considered, it is
ORDERED that, on or before August 26, 2024, respondent shall file a supplement to the motion to dismiss and shall address therein the issue of jurisdiction pursuant to section 6015(e)(1)(A)(i)(II), I.R.C., as a basis that could permit petitioner to invoke the Court's jurisdiction in this case.