Opinion
10627-23
10-27-2023
JAMES S. MOORE & MELISSA W. MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 10, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction, in which he asserts that the petition was not filed within the time prescribed in the Internal Revenue Code. The petition was filed on June 27, 2023. The envelope in which the petition was received does not bear a U.S. Postal Service postmark. The notice of deficiency attached to the petition states that the last day to file the petition with the Tax Court is June 20, 2023.
On September 29, 2023, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction in which he states that a petition mailed from Carey, North Carolina would take between three and five days to arrive at the United States Tax Court and that irradiation can take an additional five to ten days, for a total of eight to fifteen days.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, filed August 10, 2023, is denied.