Opinion
17674-22
01-31-2023
RENHAO LI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
The Commissioner has filed a motion to dismiss for lack of jurisdiction. We will order petitioner Ranhoa Li to file a response to the motion.
It appears from the Commissioner's motion that the facts are as follows: Attached to the petition (Doc. 1) is a notice of deficiency--dated January 31, 2022--that the IRS issued to Mr. Li, determining a deficiency of income tax for 2019 in the amount of $61,552 and 20% a penalty of $12,310. On about July 19, 2022 (i.e., 169 days after the issuance of the notice), Mr. Li filed a petition in the Tax Court, challenging that determination.
Section 6213(a) provides a deadline within which a taxpayer may file a Tax Court petiition to dispute a notice of deficiency. That deadline is 90 days after the date of the notice of deficiency--in this instance, 90 days after January 31, 2022, which was Sunday, May 1, 2022, so that the petition was due Monday, May 2, 2022. Mr. Li's petition mailed instead on July 19, 2022, was apparently more than two months late.
It is
ORDERED that, no later than February 28, 2023, Mr. Li shall file a response to the Commissioner's motion. It is further
ORDERED that, no later than March 17, 2023, the Commissioner shall file a reply to Mr. Li's response or, if he has filed no response, then a status report so stating.