Opinion
11255-22
03-30-2023
WILLIAM YATES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
Pending in the above-docketed matter is an Order To Show Cause served February 21, 2023, directing the parties the parties to show cause in writing why this case should not be dismissed for lack of jurisdiction, on the ground that the petition was not mailed to or filed with the Tax Court within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). On February 23, 2023, respondent filed a response providing additional detailed information regarding the shipping of the petition via FedEx, indicating possession by the carrier on May 9, 2022.
Accordingly, the premises considered, it is
ORDERED that the February 21, 2023, Order To Show Cause is discharged.