Opinion
4207-24S
05-15-2024
RUSSELL T. MANNING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On May 7, 2024, 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 Form 3877 attached to respondent's Motion to Dismiss for Lack of Jurisdiction shows that respondent mailed the notice of deficiency for tax year 2021 on November 27, 2023, to an address in North Carolina.
Upon due consideration, it is
ORDERED that, on or before June 5, 2024, petitioner shall file an objection, if any, to Respondent's Motion to Dismiss for Lack of Jurisdiction. In his Objection, petitioner shall set forth his mailing address as of November 27, 2023, the date that the notice of deficiency was mailed to him and shall provide the dates that petitioner resided at that address. Petitioner shall also describe what steps, if any, petitioner took to notify respondent of any change of mailing address and to inform respondent of any new mailing address. Petitioner shall also attach copies of any written notifications of any change of address provided to respondent. Failure to file a timely objection may result in the granting of respondent's Motion, dismissal of this case for lack of jurisdiction, and the Internal Revenue Service (IRS) seeking payment of the determined amount(s). The Court will take appropriate action following the period for objection.