Opinion
8378-22S
02-15-2023
KELVIN DUANE WINSLOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Lewis R. Carluzzo, Chief Special Trial Judge.
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of jurisdiction, filed October 21, 2022. A hearing was conducted on respondent's motion in Houston, Texas, on February 14, 2022. Counsel for respondent appeared and argued in support of the motion. Petitioner appeared and acknowledged that the petition was sent to the Court as represented in the motion.
The petition in this case was hand-delivered to the Court by UPS on April 7, 2022. That date is two days beyond the ninety-day period that the petition was required to have been filed. See I.R.C. section 6213(a). Petitioner sent the petition to the Court by "UPS Ground" service, which is not a designated delivery service described in I.R.C. section 7502, so that section does not apply. There being no dispute to the method of mailing, under the circumstances for the reasons set forth in respondent's motion, it is
ORDERED that respondent's motion is granted. It is further
ORDERED that this case is dismissed for lack of jurisdiction because the petition was not filed within the period prescribed by I.R.C. section 6213(a).