Opinion
17083-22S
06-09-2023
FRIEDGARD VIKTORIA VAN ECK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Pending before the Court in the above-docketed matter is respondent's Motion to Dismiss for Lack of Jurisdiction, filed September 15, 2022. On October 6, 2022, petitioner filed an Opposition to Motion to Dismiss for Lack of Jurisdiction. Therein, petitioner asserts that the PS Form 3877 attached to respondent's Motion to Dismiss indicates that the Notice of Deficiency was sent to an incorrect (and non-existent) zip code + 4 and that, consequently, she did not receive the Notice in this case until on or about May 10, 2022. Review of the PS Form 3877 and the Notice of Deficiency shows that, as petitioner asserts, the zip code listed thereon appears to include an additional three digits after the extended (9-digit) zip code, resulting in a 12-digit zip code.
Upon due consideration of the foregoing, it is
ORDERED that, on or before July 10, 2023, respondent shall file a response to petitioner's above-referenced Opposition. Therein, respondent shall address in full petitioner's assertions in the Opposition, including whether the zip code to which the Notice of Deficiency was sent is "non-existent," and shall explain respondent's basis for determining petitioner's last known address for purposes of mailing the aforementioned Notice.