Opinion
6840-24
06-25-2024
BRUCE EDWARD HADDIX & RAE ANNE HADDIX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The Petition commencing the above-docketed matter was filed on April 29, 2024, disputing a notice of deficiency issued for the taxable year 2020. The Petition was received in an envelope bearing postage dated April 23, 2024. The envelope also bore a certified mail number, which, when entered on the United States Postal Service (U.S.P.S.) website, indicates that the U.S.P.S. was in possession of the item on April 23, 2024.
On June 24, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not timely filed within the period prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). Upon review, respondent's motion must be denied.
First, the motion contains obvious errors, such as stating that the 90th day from the mailing of the notice of deficiency, April 24, 2024, was a Sunday; it was instead a Wednesday. In addition, respondent states, "The copy of the petition, served upon respondent, bears a notation that the date of the postmark stamped on the cover of the petition, which was mailed into the Tax Court, is April 29, 2022, which is 95 days after the mailing of the notice of deficiency." However, as stated above, the Petition was sent to the Tax Court with a postmark showing timely mailing on April 23, 2024; accordingly, it will be considered timely filed. See I.R.C. § 7502(a).
Upon due consideration of the above, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed June 24, 2024, is denied.