Opinion
11951-20L
11-16-2022
DAVID SHERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson, Judge
On November 7, 2022, the Commissioner filed a motion for partial summary judgment (Doc. 23) and a motion to dismiss (Doc. 24). It is
ORDERED that, no later than December 16, 2022, petitioner David Sherman shall file a response to each of the two motions. If the Commissioner's motions make allegations that Mr. Sherman believes to be incorrect, then his responses should identify the errors and support his corrections. In addition to anything else he might wish to state in his responses, he should consider demonstrating
(1) whether there is any reason or circumstance that might excuse or justify his mailing his petition on September 18, 2020, rather than on or before September 17, 2020, and
(2) whether the IRS issued to him any notice of deficiency (as opposed to the "Notice Determination" dated August 18, 2020 (Doc. 23, Ex. A)) that might give this Court jurisdiction to redetermine a deficiency for any year.
It is further
ORDERED that, no later than January 13, 2023, the Commissioner shall file a reply to each of Mr. Sherman's responses (or, if Mr. Sherman has filed no responses, then a status report so stating).