Opinion
19211-21
09-17-2021
Charles L. Neidhardt & Cynthia J. Neidhardt Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On September 16, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was not filed timely as to the notice of deficiency dated May 22, 2021, issued to petitioners for tax year 2018. Contrary to respondent's assertion in paragraphs 1 and 2, of that motion, however, there is no postmarked U.S. Postal Service Form 3877 attached to his motion as Exhibit B. Upon due consideration, it is
ORDERED that, on or before October 8, 2021, respondent shall file a First Supplement to his motion to dismiss and attach thereto, a copy of the Form 3877 referenced in that motion.
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