Opinion
16230-23
11-14-2023
JOB DONALD CAIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On October 10, 2023, a petition was filed to commence the above-docketed matter. That petition was signed and dated September 22, 2023, but the envelope in which it was mailed to the Court does not bear a postmark. However, the envelope is properly addressed to the U.S. Tax Court, and the return address on the envelope is in Des Moines, Iowa.
Subsequently, on November 9, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Therein, respondent requested that this case be dismissed on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. Respondent asserted that the notice of deficiency upon which this case is based was sent by certified mail on July 3, 2023, to petitioner's last known address and that the last date to file a timely petition as to that notice was therefore October 2, 2023. The motion further relied on a United States Postal Service (USPS) "Service Standards Map" to posit that October 10, 2023, would not have been a reasonable arrival for a timely mailed petition.
The premises considered, it is
ORDERED that, on or before December 11, 2023, respondent shall file a supplement to the just-referenced motion. In that supplement, following a diligent inquiry with knowledgeable USPS personnel, respondent shall set forth and discuss fully when an envelope, properly addressed to the U.S. Tax Court and mailed from Des Moines, Washington, would have ordinarily been received at the Court. Such ordinary mailing time shall take into account the irradiation of mail sent to the U.S. Tax Court and, if possible, any other factors that may have impacted mail delivery times during the period in question, including holidays and weather conditions.