Opinion
12715-20
12-27-2021
Estate of Mun In Kim, Deceased, Kavin Kim, Executo Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
Respondent appears to have issued two notices of deficiency to petitioner with respect to tax year 2016. The first notice of deficiency was dated July 16, 2021, while the second notice of deficiency was dated July 31, 2021. The deficiency, addition to tax, and penalty set forth in the two notices of deficiency appear identical.
On October 30, 2020, petitioner filed the petition to commence this case, stating in the petition that petitioner seeks review of the notice of deficiency dated July 31, 2020. Petitioner, however, attached to the petition a copy of the notice of deficiency dated July 16, 2020. That notice of deficiency states that the last day to file a Tax Court petition was October 14, 2020. Accordingly, as to the July 16, 2021, notice of deficiency, the petition filed to commence this case was not timely. On January 4, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code with respect to the July 16, 2021, notice of deficiency.
By Order issued January 25, 2021, the Court provided petitioner an opportunity to file an objection, if any, to respondent's motion. On February 19, 2021, petitioner filed an objection to respondent's motion. In the objection, petitioner does not dispute that the petition was not timely filed with respect to the notice of deficiency dated July 16, 2020. However, petitioner asserts that petitioner inadvertently attached to the petition a copy of the notice of deficiency dated July 16, 2020, and that, as stated in the petition, petitioner's intention was to challenge the notice of deficiency dated July 31, 2020. Petitioner attached to the objection a copy of the notice of deficiency dated July 31, 2020. The July 31, 2020, notice of deficiency states that the last day to file a Tax Court petition was October 29, 2020. Because timely mailing is treated as timely filing, with respect to the notice of deficiency dated July 31, 2020, the petition in this case appears to have been timely filed as the record reflects the petition was mailed on October 29, 2020. See Internal Revenue Code sections 6213 and 7502. Petitioner thus requests that respondent's motion be denied and states that respondent has no objection to the relief requested by petitioner.
In view of the foregoing, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction is denied.