Opinion
9740-24
08-22-2024
CRAIG R. WALCOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 30, 2024, respondent filed in the above-docketed matter a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition herein was not filed within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). A first supplement to the motion followed on August 6, 2024. Respondent attached to the motion and/or supplement copies of a notice of deficiency for 2015, 2016, 2017, 2018, and 2019 dated March 14, 2024, and the corresponding certified mail list, as evidence of the fact that such notice had been sent to petitioner by certified mail on March 14, 2024.
Subsequently, on August 15, 2024, petitioner filed an objection to respondent's motion. Therein, petitioner included the statement: "Petitioner has no evidence in his possession that he was within the United States at the time the notice was mailed." As such, the objection may be interpreted to raise the question whether a basis might exist for applying the extension provisions of section 6213(a), I.R.C. See Smith v. Commissioner, 140 T.C. 48 (2013).
The premises considered, it is
ORDERED that, on or before September 12, 2024, petitioner shall file a supplement to the just-referenced objection and shall attach thereto copies of passport entries and/or flight itineraries indicating the dates that petitioner was outside the United States.