Woodford v. Comm'r of Internal Revenue

Full title: DARIAN D. WOODFORD & JOANNE M. WOODFORD, Petitioners v. COMMISSIONER OF…

Court: United States Tax Court

Date published: Jun 1, 2023

No. 3293-23 (U.S.T.C. Jun. 1, 2023)

Opinion

3293-23

06-01-2023

DARIAN D. WOODFORD & JOANNE M. WOODFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER

Kathleen Kerrigan, Chief Judge.

The petition commencing the above-docketed matter was filed on February 9, 2023, and alleged dispute with respect to the taxable years 2018, 2019, and 2020. The petition had been received in an envelope bearing postage dated February 7, 2023. Subsequently, on May 12, 2023, respondent a Motion To Dismiss for Lack of Jurisdiction, 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.).

However, review reveals that the motion falls far short of establishing a cogent basis for the relief sought. First, the motion contains obvious errors such as stating that the petition was filed on February 7, 2023. Second, the motion attaches unsigned copies of notices of deficiency for the three years, and while future supplementation was indicated, none has been forthcoming. Third, respondent has provided no certified mail lists bearing a legible U.S. Postal Service postmark or other proof of mailing of the notices of deficiency, and again promised supplementation has not occurred. Fourth, the motion represents that the notice of deficiency for 2020 was dated November 7, 2022, but the purported copy of the notice attached is dated November 14, 2022, which would appear to render the petition timely as to 2020, such that only a motion to dismiss in part and to strike should have been filed.

Accordingly, upon due consideration, it is

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, as so filed May 12, 2023, is denied. It is further

ORDERED that, on or before June 23, 2023, respondent shall file: (1) An appropriate jurisdictional motion as to some or all of the 2018, 2019, and 2020 years; and/or (2) a report establishing the basis or bases for the Court's jurisdiction as to some or all of the 2018, 2019, and 2020 years, attaching thereto a copy of any supporting documentation.