Opinion
12742-23
01-31-2024
RAUL J. VELARDE & XIMENA P. CLARO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
On January 22, 2024, the Court issued an Order to Show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition in this case was untimely pursuant to I.R.C. section 6213(a) or 7502. On January 25, 2024, the Commissioner filed his response to our Order to Show Cause and attached a copy of the PS Form 3877 showing the date the notice of deficiency was mailed to the petitioners. After reviewing the PS Form 3877, this petition appears to be timely filed with the Court. For cause, it is
ORDERED that the Court's Order to Show Cause served January 22, 2024, is hereby discharged.