Opinion
21872-21
01-04-2023
WILLIE BISHOP RIMMER JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 28, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. On December 1, 2021, petitioner filed a Letter dated November 22, 2021. However, further review indicates that petitioner's Letter appears to be more akin to an Objection to Motion to Dismiss for Lack of Jurisdiction. In the Letter, petitioner asserts that at the time of the notice of deficiency, petitioner was incarcerated. The Form 3877 attached to respondent's Motion to Dismiss for Lack of Jurisdiction shows that respondent mailed the notice of deficiency for tax year 2015 on May 15, 2017.
Upon due consideration, it is
ORDERED that petitioner's Letter dated November 22, 2021, filed December 1, 2021, is recharacterized as petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that, on or before January 25, 2023, petitioner shall file a Supplement to his objection. In his Supplement, petitioner shall set forth his mailing address as of May 15, 2017, the date that the notice of deficiency was mailed to him and shall provide the dates that petitioner resided at that address. Petitioner shall also describe what steps, if any, petitioner took to notify respondent of any change of mailing address and to inform respondent of any new mailing address. Petitioner shall also attach copies of any written notifications of any change of address provided to respondent. Failure to comply with this Order may result in the granting of respondent's motion and dismissal of this case or other appropriate action by this Court.