Opinion
16135-21
11-08-2021
Ryan Milburn Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 29, 2021, the Court issued an Order to Show Cause, directing the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. On November 1, 2021, petitioner filed a response to the Court's Order, stating therein that the petition was timely mailed on May 3, 2021. Petitioner attached to his response a certified mail receipt postmarked May 3, 2021, demonstrating that an envelope or package with the same certified mail tracking number as that found on the envelope in which the petition was received by the Court was timely mailed to the Tax Court on May 3, 2021.
In view of the foregoing, it is
ORDERED that the Court's Order to Show Cause, issued October 29, 2021, is discharged. It is further
ORDERED that respondent is no longer required to file a response to the Court's Order to Show Cause.