Opinion
30764-21S
01-17-2023
KHAM D. LUONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 6, 2022, the Court issued an Order to Show Cause, directing each party to file a response showing cause in writing why the Court, on its own motion, should not dismiss this deficiency case for lack of jurisdiction on the ground that the Petition was not filed within the time prescribed by the Internal Revenue Code. The Court also therein directed respondent to attach to his response proof of timely mailing of the Notice of Deficiency to petitioner's last known address. To date, neither party has responded to the Order to Show Cause.
Upon due consideration and for cause, it is
ORDERED that the time within which each party shall file a response to the Court's above-referenced Order to Show Cause is hereby extended to February 17, 2023. It is further
ORDERED that respondent shall attach to his response to the Court's Order to Show Cause a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing that the Notice of Deficiency dated June 7, 2021, issued for petitioner's 2018 taxable year, and upon which this case is based, was sent by certified or registered mail to petitioner at petitioner's last known address on or about June 7, 2021.
Petitioner is hereby advised that failure to comply with this Order may result in the dismissal of this case.