Opinion
21588-22S
05-11-2023
ALFRED MITCHELL GABBIN & STACEY LAUREN GABBIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge.
On April 4, 2023, the Commissioner filed a Response to the Court's Order to Show Cause and a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition was not filed within the time prescribed in section 6213 of the Internal Revenue Code. To show that the notices of deficiency (notices), dated July 8, 2022, were properly and timely mailed to petitioners, the Commissioner attached a PS Form 3877 bearing the notation of "SHIPPED JUL 08 2022", and United States Postal Service (USPS) tracking reports showing that the Boston, MA USPS Distribution Center received the notices for mailing on July 9, 2022. The PS Form 3877 does not bear a USPS postmark, does not contain a signature or initials of a USPS employee, and it does not state the number of pieces of mail received by the Post Office. See generally Clough v. Commissioner, 119 T.C. 183, 187-88 (2002); Coleman v. Commissioner, 94 T.C. 82, 90-92 (1990). The USPS tracking reports do not conclusively show that the notices were mailed to petitioners on July 8, 2022.
Upon due consideration, and for cause, it is
ORDERED that, on or before May 25, 2023, the Commissioner shall file a supplement to his motion and attach corroborative evidence which sufficiently substantiates his position that the notices were mailed on July 8, 2022. It is further
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction is set for hearing at the calendar call of the Court's May 30, 2023, Washington, District of Columbia, trial session beginning at 10:00 AM. The in-person session will be held at 400 Second Street, N.W., South Courtroom, 3rd Floor, Washington, DC 20217 . This Order constitutes official notice of its contents to the parties.