Opinion
445-22S
04-27-2022
LASHAWNA LYNN PEPPERS & STEVEN DECARLO PEPPERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On January 13, 2022, petitioners electronically filed the petition to commence this case, indicating that they seek review of a notice of deficiency issued "October 12" for their 2021 tax year.
On March 3, 2022, respondent filed an answer to the petition. Attached to the answer is a copy of a notice of deficiency, dated October 12, 2021, issued to petitioners with respect to their 2019 tax year, rather than their 2021 tax year. Based on the date of that notice of deficiency, it appears that the petition may not have been timely filed within 90 days of the mailing of the notice of deficiency to petitioners. See Internal Revenue Code section 6213(a).
On March 4, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to 2021 and to strike on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court was issued to petitioners for their 2021 tax year. Respondent does not address in his motion the timeliness of the petition with respect to petitioners' 2019 tax year.
Upon due consideration of the foregoing, it is
ORDERED that, on or before May 20, 2022, respondent shall file a supplement to his above-referenced motion and therein set forth and fully discuss his position with respect to the timeliness of the petition in relation to the notice of deficiency issued for petitioners' 2019 tax year.