Opinion
14148-22
03-27-2023
JOEL PETER LOVELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 19, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition herein was not filed within the time prescribed by the Internal Revenue Code. However, upon further review of the petition filed herein, it has come to the attention that the envelope in which the petition was received bears a legible circular postmark bearing the date of June 6, 2022. A clerical error was therefore made in denoting the postmark date on the electronic cover sheet for the petition, and the petition is timely.
Accordingly, the premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is denied. It is further
ORDERED that, on or before May 25, 2023, respondent shall file an answer to the petition in this case.