Opinion
15763-23
01-17-2024
ISAAC JOHN VASQUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On January 4, 2024, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, prior to entry of such stipulated decision, it was advisable to ensure that the record herein was complete insofar as concerns the documentation (1) relevant to establish the Court's jurisdiction over all parties and taxable periods and/or (2) referenced in the decision. Respondent was therefore directed to file a report and to attach thereto a copy of the notice of deficiency for 2021 issued to petitioner.
Subsequently, on January 12, 2024, respondent filed a report attaching a copy of a Letter 555 and somewhat inexplicably asserting that such letter was a notice of deficiency. Conversely, the letter itself stated: "We previously sent you a Notice of Deficiency which includes instructions on filing a petition. Note: The time given to file a petition is set by law and we cannot extend or suspend it. Therefore, the time we spent reconsidering our proposed changes for the tax year shown above will not affect your time to file a petition with the United States Tax Court." The Letter 555 also indicated that the last date to file a petition in response to the notice of deficiency was October 28, 2023, whereas the Letter 555 was dated August 25, 2023, which would lead to a 90-day deadline for a petition of November 24, 2023 (due to the Thanksgiving holiday).
Accordingly, the premises considered, it is
ORDERED that the time within which respondent shall file a report and shall attach thereto a copy of the notice of deficiency for 2021 issued to petitioner is hereby extended to February 6, 2024. If respondent is unable to secure such documentation, the Court would expect the report to address the Court's jurisdiction in this case, or lack thereof, attaching any relevant materials in that regard.