Opinion
10612-22S
05-17-2023
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, in which he asserts that the petition was not filed within the time prescribed in the Internal Revenue Code. The petition was filed on May 3, 2022. The envelope in which the petition was received does not bear a U.S. Postal Service postmark. The notice of deficiency attached to the petition states that the last day to file the petition with the Tax Court is April 25, 2022.
On April 3, 2023, respondent filed a status report in which he states that he has been unable to determine how long a petition mailed from zip code 32708 in Winter Springs, Florida, would take to arrive at the United States Tax Court. Respondent further requests the Court to deny his motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed July 8, 2022, is denied.