Opinion
12783-21
07-17-2023
ANTHONY W. SANTILIZ TRAVIZA & MARILI RODRIGUEZ RAMOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
This case was called for hearing on July 12, 2023, during the Court's July 12, 2023, Washington, District of Columbia, special hearing session. Pending before the Court is the Commissioner's Motion to Dismiss for Lack of Jurisdiction, filed July 29, 2021. Petitioners, Anthony W. Santiliz Traviza & Marili Rodriguez Ramos, filed an objection to the Commissioner's motion on October 7, 2021. The Commissioner filed a supplement to his motion on May 24, 2023. Petitioners and counsel for the Commissioner appeared and were heard. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction, as supplemented, is taken under advisement. It is further
ORDERED that, on or before August 31, 2023, the parties shall each file a response to this Order addressing the following unanswered questions from the hearing or supplementing their prior submissions:
1. Whether the IRS records reflect receipt of petitioners' 2018 Form 1040X amended return in or around September 2020;
2. Whether the IRS processed petitioners' 2018 Form 1040X amended return and if the amended return was processed, what address is listed on the amended return;
3. Whether petitioners retained documents or other substantiation evidencing their request to change their address from Crockett Avenue to Outlaw Court with the United States Postal Service on or after December 8, 2020; and
4. Whether the Commissioner can obtain information from the United States Postal Service National Change of Address database to determine whether petitioners in fact requested a change of address on or after December 8, 2020.