IRS Seeks Dismissal of Untimely Tax Court Petition

AIRREYON S. LOWE,
Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

UNITED STATES TAX COURT

MOTION TO DISMISS FOR LACK OF JURISDICTION

RESPONDENT MOVES that this case be dismissed for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502.

IN SUPPORT THEREOF, Respondent respectfully states:

1. The notice of deficiency dated December 2, 2019, upon which the above-entitled case is based, was sent to petitioner's last known address, the address shown in the notice of deficiency, by certified mail on November 27, 2019, as shown by the postmark date stamped on the Certified Mail list, a copy of which is attached hereto as Exhibit A. A copy of the notice of deficiency is attached hereto as Exhibit B.¹

2. The 90-day period for timely filing a petition with this Court from the mailing of the notice of deficiency expired on February 25, 2020, which date was not a Saturday, a Sunday, or a legal holiday in the District of Columbia.

3. The 90-day period from the date of the notice of deficiency expired on March 2, 2020, which date was not a Saturday, a Sunday, or a legal holiday in the District of Columbia.²

4. The petition was filed with the Tax Court on March 9, 2020, which date is 103 days after the mailing of the notice of deficiency and 98 days from the date appearing on the notice of deficiency.

5. The copy of the petition served upon Respondent bears a notation that the shipping date of the U.S. postmeter stamped on the cover of the envelope in which the petition was mailed to the Tax Court is March 3, 2020, which is 97 days after the mailing of the notice of deficiency and 92 days after the date appearing on the notice of deficiency.

6. The petition was not filed with the Court within the time prescribed by I.R.C. § 6213(a) or § 7502.

7. A representative of respondent's counsel spoke to petitioner on June 4, 2020 and she objects to the granting of this motion.

WHEREFORE, it is prayed that this motion be granted.

MICHAEL J. DESMOND
Chief Counsel
Internal Revenue Service

By: HARRY J. NEGRO
Associate Area Counsel
(Small Business/Self-Employed)
Tax Court Bar No. NH0104
600 Arch Street
Suite 03-L14-01
Philadelphia, PA 19106
Telephone: 267-941-6555
Email: Harry.J.Negro@irscounsel.treas.gov

Date: June 16, 2020

OF COUNSEL:

JOSEPH W. SPIRES
Division Counsel
(Small Business/Self-Employed)

NANCY B. ROMANO
Area Counsel, 2 (Philadelphia)
(Small Business/Self-Employed)