Opinion
16801-23
07-29-2024
DAMON D. MANNING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction, filed December 7, 2023. On January 17, 2024, petitioner filed an Objection to Motion to Dismiss for Lack of Jurisdiction. In the Objection, petitioner alleges that he never received the notices of deficiency for the taxable years 2015, 2017, and 2018.
Further review of respondent's Motion shows that the copies of the notices of deficiency attached thereto have been excessively redacted, insofar as the redactions include petitioner's mailing address(es). That information is not listed as requiring redaction under Rule 27 of the Tax Court Rules of Practice and Procedure and, moreover, is necessary for the Court to determine whether those notices were sent to petitioner's last known address(es).
Upon due consideration and for cause, it is
ORDERED that, on or before August 21, 2024, respondent shall file a supplement to his above-referenced Motion. That supplement shall state whether the mailing address(es) to which the notices of deficiency for the taxable years 2015, 2017, and 2018 were sent by certified mail (as alleged in the Motion) was (or were) petitioner's last known address(es) within the meaning of I.R.C. section 6212(b)(1). Respondent shall attach to such supplement copies of postmarked U.S. Postal Service Forms 3877, or other proofs of mailing, showing that the notices for 2015, 2017, and 2018 were sent by certified mail to petitioner at such last known address(es) on or about November 23, 2020, February 14, 2022, and February 7, 2022, respectively. Respondent shall also attach to such supplement properly redacted copies of those notices.