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Lovell v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 14148-22 (U.S.T.C. Mar. 27, 2023)

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.


Summaries of

Lovell v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 14148-22 (U.S.T.C. Mar. 27, 2023)
Case details for

Lovell v. Comm'r of Internal Revenue

Case Details

Full title:JOEL PETER LOVELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 27, 2023

Citations

No. 14148-22 (U.S.T.C. Mar. 27, 2023)