Opinion
9529-24
09-13-2024
NICAELA DUARTE GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 26, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction, asserting therein that the Petition was not filed within 90 days of February 8, 2024--the date of mailing of the notice of deficiency--as required by Internal Revenue Code (I.R.C.) section 6213(a). Although the Court has provided petitioner an opportunity to object to that Motion, to date petitioner has failed to do so.
Upon further review of the record, however, petitioner states in her Petition that she was out of the country on the date the notice of deficiency was issued. If so, under I.R.C. section 6213(a), petitioner would have had 150 days from February 8, 2024, within which to timely file a petition, and the Petition in this case would be considered timely.
Upon due consideration of the foregoing, it is
ORDERED that the due date for petitioner to file an objection to respondent's Motion to Dismiss for Lack of Jurisdiction is extended to October 4, 2024. Petitioner shall attach to any objection copies of documents (such as passport pages, airline tickets or itineraries, etc.) that support her contention that she was outside the United States on February 8, 2024, the date of mailing of the notice of deficiency in this case. Failure to file a timely objection may result in the granting of respondent's motion, dismissal of this case for lack of jurisdiction, and the IRS seeking payment of the determined amount(s). The Court will take appropriate action following the period for objection.