Opinion
8223-24
07-15-2024
GREGORY A. WOOD & MARTHA WOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 1, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition in this case was not filed within the period prescribed in the Internal Revenue Code (I.R.C.). However, the petition was sent by certified mail, and U.S. Postal Service (USPS) tracking information for the certified item reflects that it was "Accepted at USPS Origin Facility" in Pensacola, Florida, on May 13, 2024, which was the deadline for filing a petition for redetermination of the underlying notice of deficiency for the taxable year 2021. Given this record, the Court is satisfied that the petition was timely mailed with the USPS.
The premises considered, it is ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is denied. It is further ORDERED that respondent shall file an answer to the petition on or before September 13, 2024.