Opinion
5854-21P
01-18-2023
KEITH M. PHILLIPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction as to a Notice of Deficiency, filed September 2, 2021. On November 19, 2021, respondent filed a First Supplement to that Motion. On November 24, 2021, petitioner filed a Response to First Supplement to Motion to Dismiss for Lack of Jurisdiction as to a Notice of Deficiency. Therein, petitioner asserts that he "has never resided" at the mailing address to which respondent asserts the Notice of Deficiency in question was sent by certified mail. In the Court's view, petitioner's statement raises the question of whether that Notice of Deficiency was properly mailed to petitioner's last known address.
In view of the foregoing, it is
ORDERED that, on or before February 8, 2023, respondent shall file a reply to petitioner's Response to First Supplement to Motion to Dismiss for Lack of Jurisdiction as to a Notice of Deficiency, addressing the issue of whether the Notice of Deficiency for petitioner's 2014 taxable year was properly mailed to petitioner's last known address.