Opinion
26150-21S
10-27-2022
JORGE A. SANTOS & CAROL VELTKAMP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the November 28, 2022, Houston, Texas, Trial Session of the Court.
On October 24, 2022, respondent filed a Motion To Dismiss For Lack Of Jurisdiction (motion to dismiss) indicating the notice of deficiency dated April 5, 2021, was mailed to petitioners' last known address. The deficiency notice states that the last date to file a timely Tax Court petition as to that notice would expire on July 6, 2021, which date was not a Saturday, a Sunday, or a legal holiday in the District of Columbia. The petition was filed on July 14, 2021, and arrived at the Court in a USPS First-Class Mail envelope bearing a postmark date of 7/07/21. Respondent further indicated that petitioners' views on the granting of this motion are unknown. Upon due consideration, it is
ORDERED that, on or before November 10, 2022, petitioners shall file a written response to respondent's motion to dismiss for lack of jurisdiction.