Opinion
16820-23S
01-12-2024
EDWARD M. DISTANCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 11, 2023, respondent filed in the above-docketed matter a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition herein was not filed within the time 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 and corresponding certified mail list, as evidence of the fact that such notice of deficiency for the taxable year 2021, dated July 17, 2023, had been sent to petitioner by certified mail on July 17, 2023 (albeit the attachments were excessively redacted, failing to show the address to which the document was sent). On January 2, 2024, petitioner then filed an objection to the motion to dismiss. Therein, statements made by petitioner and attached military orders showed that petitioner had been re-stationed as of March 10, 2023, potentially raising the question of whether the notice of deficiency was properly mailed to petitioner's last known address.
Upon due consideration, it is
ORDERED that, on or before February 8, 2023, respondent shall file a response to petitioner's just-referenced objection and shall attach relevant documentation pertaining to addresses and mailing. It is further
ORDERED that, on or before February 8, 2023, petitioner shall file a supplement to petitioner's objection, advising therein whether the address to which the notice of deficiency was sent was petitioner's last known address at the time that the notice of deficiency was issued and, if not, whether, when, and how respondent (the IRS) was notified of any different address. Petitioner shall attach to the supplement any documentation in support of petitioner's position.