Opinion
8060-21S
01-11-2023
DONALD LEE WILSON & REDONNA NICKERSON WILSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 8, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, in part on the ground that the petition was not timely filed within the period prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). Respondent attached to the motion a copy of a notice of deficiency for taxable year 2018 dated June 17, 2019. However, a first supplement to the motion filed December 23, 2022, attached a copy of a notice of deficiency dated February 8, 2021, also issued to petitioners for the 2018 tax year, and the supplement advised that respondent would not object to the denial of the existing motion.
Accordingly, the premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, filed November 8, 2021, as supplemented December 23, 2022, is denied.