Opinion
10612-22S
02-08-2023
PHYLLIS L. HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On July 8, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. The envelope in which the petition was mailed does not bear a postmark.
Upon due consideration, it is
ORDERED that, on or before March 1, 2023, respondent shall file a Supplement to his motion to dismiss. In that Supplement, following a diligent inquiry with knowledgeable U.S. Postal Service personnel, respondent shall set forth and discuss fully when an envelope, properly addressed to the Tax Court would ordinarily have been received at the Court. Such ordinary mailing time shall take into account the irradiation of mail sent to the Tax Court.
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