Opinion
17440-23
01-22-2024
ALISA MAYBERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On December 21, 2023, 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 section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). Respondent attached to the motion copies of a notice of deficiency and corresponding certified mail list, as evidence of the fact that such notice of deficiency for the taxable year 2020, dated September 19, 2022, had been sent to petitioner by certified mail on September 19, 2022. On January 18, 2024, petitioner filed an objection to the motion to dismiss. Therein, inter alia, statements made by petitioner raised the question of whether the notice of deficiency was properly mailed to petitioner's last known address. Specifically, the Court notes that the notice had been sent to a street address at 280 Grassy Creek Drive, whereas petitioner's address of record in this case reflects 208 Grassy Creek Drive.
Upon due consideration, it is
ORDERED that, on or before February 12, 2024, respondent shall file a response to petitioner's just-referenced objection, attaching any relevant supporting documentation.