Martin v. Comm'r of Internal Revenue

Full title: DASHAWN MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 4, 2023

No. 28087-21 (U.S.T.C. Apr. 4, 2023)

Opinion

28087-21

04-04-2023

DASHAWN MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

On May 16, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction, in which he asserts that the petition was not filed within the time prescribed in the Internal Revenue Code. The petition was filed on July 27, 2021. The envelope in which the petition was received does not bear a U.S. Postal Service postmark. The notice of deficiency attached to the petition states that the last day to file the petition with the Tax Court is July 22, 2021.

On February 16, 2023, respondent filed a Supplement to Motion to Dismiss for Lack of Jurisdiction in which he states that a petition mailed from zip code 70126 in New Orleans would take between six and thirteen days to arrive at the United States Tax Court.

Upon due consideration, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, filed May 16, 2022, is denied.