Opinion
4826-21S
08-18-2021
Michael Earl Gooden Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 14, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground the petition was not timely filed. On July 16, 2021, petitioner filed his Objection to respondent's motion to dismiss. On August 13, 2021, respondent filed a Response to petitioner's objection. Among other things, in his Response respondent states that: (1) a notice of deficiency dated August 27, 2018, for tax year 2016 was sent by certified mail to petitioner; and (2) counsel for respondent is in the process of verifying whether that August 27, 2018, deficiency notice for 2016 was sent to petitioner's last known address. Upon due consideration, it is
ORDERED that, on or before September 17, 2021, respondent shall file a First Supplement to his response.