Opinion
17083-22S
07-29-2024
FRIEDGARD VIKTORIA VAN ECK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves, Judge.
Pending before the Court 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. On July 10, 2023, respondent filed a Response to petitioner's Opposition.
In his Response, respondent asks the Court to follow Gam v. Commissioner, T.C. Memo. 2000-115, 2000 WL 337564. In that case, the Court held that the notice of deficiency was sent to the petitioner's last known address despite three additional digits at the end of the ZIP Code because those additional digits "did not affect the deliverability of the notice of deficiency." Id. at *1-2. To reach this conclusion, the Court held a hearing wherein a USPS official testified that the three additional digits at the end of the ZIP Code was inconsequential as to the deliverability of the notice of deficiency. Id. at *4.
Upon due consideration, it is
ORDERED that respondent shall, on or before August 28, 2024, file an affidavit or declaration from the appropriate official supporting their position that the 12-digit ZIP Code to which the Notice of Deficiency was sent in this case was inconsequential as to its deliverability. It is further
ORDERED that petitioner's Motion for Summary Judgment, filed August 4, 2023, is recharacterized as petitioner's Sur-Reply to Respondent's Response to Opposition to Motion to Dismiss for Lack of Jurisdiction.