Opinion
10648-23
04-16-2024
TIFFANY A. GALVIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared on the Court's Dallas, Texas trial session, scheduled to begin May 20, 2024.
On June 26, 2023, the petition was filed to commence the above-docketed matter. This petition arrived to the Court in an envelope with an illegible USPS postmark. The notice of deficiency, upon which this case is based, indicated that the last date to petition Tax Court was April 24, 2023.
On April 8, 2024, the Commissioner filed a motion to dismiss for lack of jurisdiction moving that this case be dismissed upon the ground that the petition was not filed within the time prescribed by section 6213(a) or section 7502 of the Internal Revenue Code. We will direct Ms. Galvin to file an objection, if any, to the motion.
Upon due consideration, it is
ORDERED that, on or before May 6, 2024, Ms. Galvin shall file an objection, if any, to the Commissioner's just-referenced motion. Failure to file a timely objection may result in the granting of the Commissioner's motion, dismissal of this case for lack of jurisdiction, and the Internal Revenue Service (IRS) seeking payment of the determined amount(s). The Court will take appropriate action following the period for objection.