Opinion
390-22S
01-23-2023
JUSTIN BLAINE SHEAD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
EUNKYONG CHOI SPECIAL TRIAL JUDGE
On December 20, 2022, the Court served an Order to Show Cause instructing the parties to show cause in writing as to why the Court, on its own motion, should not dismiss this case for Lack of Jurisdiction upon the ground that the petition in this case was not filed within the time prescribed by I.R.C. § 6330 or § 7502. On January 13, 2023, respondent filed a Status Report (index #12) apprising the Court that respondent does not have cause as to why the Court should not dismiss the case for lack of jurisdiction. That same day, petitioner, filed a Response (index #13) apprising the court that he had been out of the Country at the time of the mailing of the Notice of Deficiency and therefore, he had 150 days to comply instead of only 90. The Notice of Deficiency is dated October 4, 2021.
Upon due consideration it is hereby
ORDERED that, on or before February 6, 2023, petitioner shall file a Response to this Order & attach any relevant documents to show proof of travel outside of the U.S. occurring during October 4, 2021.
Failure to comply with this Order may result in the granting of the Court's own Motion to Dismiss for Lack of Jurisdiction.