Opinion
15317-21
03-25-2022
Cooper Lee Houston Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On August 4, 2021, 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 April 15, 2021, 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.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov.