Opinion
12783-21
05-05-2023
ANTHONY W. SANTILIZ TRAVIZA & MARLI RODRIGUEZ RAMOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
This case for the redetermination of a deficiency is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction, filed July 29, 2021. Further review of the record, including petitioners' Response to the aforementioned Motion, raises questions as to whether the Notice of Deficiency upon which this case is based was mailed to petitioners' last known address.
Upon due consideration and for cause, it is
ORDERED that this case is assigned to Special Trial Judge Adam B. Landy solely to dispose of respondent's Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that, on or before June 5, 2023, respondent shall file a supplement to his Motion to Dismiss for Lack of Jurisdiction, providing the basis for his contention, including any supporting documentary evidence, that the 4429 Crockett Ave. address was petitioners' last known address (within the meaning of Treas. Reg. § 6212-2) at the time the Notice of Deficiency was mailed. It is further
ORDERED that, on or before June 5, 2023, petitioners shall file a supplement to their Response to Motion to Dismiss for Lack of Jurisdiction, addressing whether the 4429 Crockett Ave. address was petitioners' last known address at the time the Notice of Deficiency was mailed and, if not, whether, when, and how respondent (i.e., the IRS) was notified of any different address. Petitioners shall attach any supporting documentary evidence, including copies of any change-of-address forms that they completed and filed with the U.S. Postal Service. It is further
ORDERED that, on or before June 5, 2023, petitioners shall file a notice of change of address, advising the Court of petitioners' current mailing address and current telephone number. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioners a copy of Form 10, Notice of Change of Address. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order (together with the just-referenced attachment) upon petitioners at the return address listed on the envelope bearing their Response to Motion to Dismiss for Lack of Jurisdiction, filed October 7, 2021.