Opinion
25702-21S
01-31-2023
ROBERT WIRTH & EMILY WIRTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order to Show Cause, dated April 6, 2022, the Court directed the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not timely filed. On April 25, 2022, respondent filed a Response, in which respondent asserts that the petition was timely filed and the Court has jurisdiction in this case. However, respondent failed to address whether UPS Ground is a designated delivery service as defined in I.R.C. section 7502(f).
Upon due consideration, it is
ORDERED that, on or before February 21, 2023, respondent shall file a Supplement to his response and address whether UPS Ground is a designated delivery service as defined in I.R.C. section 7502(f) and whether the fact that petitioners sent their petition to the Court using UPS Ground would affect his position on the timeliness of petitioners' petition.