Opinion
15959-22
03-23-2023
ROY A. NUTT & BONNIE W. NUTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge.
Pending before the Court is the Commissioner's Motion to Dismiss for Lack of Jurisdiction. The Commissioner mailed a notice of deficiency to Roy and Bonnie Nutt on April 14, 2022. The notice of deficiency was dated April 18, 2022, and the notice states that the last day to file a petition with this Court was July 18, 2022. While residing in Alabama, the Nutts electronically filed their petition in this case. In their petition, the Nutts state that they are disputing notices for 2019 that the Commissioner issued on April 18, 2022, and June 7, 2022.
The Commissioner filed the pending Motion to Dismiss for Lack of Jurisdiction on September 1, 2022. In it, he contends that the Nutts' petition based on the notice of deficiency dated April 18, 2022 was untimely because it was not filed within the time prescribed by section 6213(a) or section 7502. The Commissioner attached copies of that notice and the certified mailing list to his motion. However, the Commissioner does not address any notices that might have been mailed on June 7, 2022. Accordingly, it is
ORDERED that by April 7, 2023, the Commissioner shall file a supplement to his Motion to Dismiss for Lack of Jurisdiction and include a copy of any notice issued to the Nutts on or about June 7, 2022, or a statement that no such notice was issued.