Opinion
18127-22
02-24-2023
BEJAN MIDAVOUDI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The petition in this case was filed on August 1, 2022. By Order to Show Cause, dated December 21, 2022, the Court directed the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not timely filed.
On January 4, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not timely filed with respect to tax year 2019. Respondent attached to the motion a copy of a postmarked United States Postal Service Form 3877 as evidence of the fact that the notice of deficiency was sent to petitioner by certified mail on March 7, 2022. The notice of deficiency was dated March 7, 2022, and states that the last day for filing a timely Tax Court petition as to that notice would expire on June 6, 2022.
On January 18, 2023, petitioner filed a Letter dated January 4, 2023, in which petitioner asserts that he was late filing the petition because, at the beginning of May 2022, he went to Canada for a few months. Petitioner's travel could raise the issue of possible applicability of the extended 150 day filing period provided for by Internal Revenue Code section 6213(a). See Smith v. Commissioner, 140 T.C. 48 (2013).
Upon due consideration, it is
ORDERED that, on or before March 17, 2023, petitioner shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction. In such objection, petitioner shall set forth therein the dates, locations, and reasons for any period relevant to the petition herein that petitioner was outside of the United States and when petitioner received the notice of deficiency. Petitioner shall attach to his objection copies of all documents upon which he relies showing petitioner's travel and the date petitioner received the notice of deficiency. Failure to comply with this Order may result in the granting of respondent's motion and dismissal of this case or other appropriate action by this Court.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov.