Opinion
913-24
05-08-2024
QUANG PHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 15, 2024, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition herein was not filed within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). Respondent attached to the motion copies of a notice of deficiency and corresponding certified mail list, as evidence of the fact that such notice of deficiency for the taxable year 2020, dated December 5, 2022, had been sent to petitioner by certified mail on December 5, 2022. On May 8, 2024, the Court received from petitioner a document in the nature of and filed as a response to the motion to dismiss. Therein, statements made by petitioner raised the question of whether the notice of deficiency was properly mailed to petitioner's last known address. Specifically, the notice had been sent to an address in Garden Grove, California, and petitioner's current address of record is in Anaheim, California.
Upon due consideration, it is
ORDERED that, on or before May 29, 2024, respondent shall file a reply to petitioner's just-referenced response insofar as concerns the issue of the statutory last known address. It is further
ORDERED that, on or before May 29, 2024, petitioner shall file a supplement to petitioner's response, advising therein whether the Garden Grove address was petitioner's last known address at the time that the notice of deficiency was issued and, if not, whether, when, and how respondent (the IRS) was notified of any different address. Petitioner shall attach to the supplement any documentation in support of petitioner's position on the matter of the address.