TAX COURT OPINION

Case: Christian Ewoh
Docket Number: 2938-17
Judge: Carluzzo
Opinion Type: bench
Filed: 10/23/2017
Pages: 4

UNITED STATES TAX COURT WASHINGTON, DC 20217 CHRISTIAN EWOH, Petitioner, v. SD ) ) ) ) Docket No. 2938-17 COMMISSIONER OF INTERNAL REVENUE, Respondent. ) ) ) ORDER Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it is ORDERED that the Clerk of the Court shall transmit herewith to petitioner and to respondent a copy of the pages of the transcript of the trial in the above case before Chief Special Trial Judge Lewis R. Carluzzo at Houston, Texas, on September 21, 2017, containing his oral findings of fact and opinion rendered at the trial session at which the case was heard. In accordance with the oral findings of fact and opinion, an Order will be issued denying respondent's motion to dismiss for lack ofjurisdiction, filed May 12, 2017. (Signed) Lewis R. Carluzzo Special Trial Judge Dated: Washington, D.C. October 23, 2017 SERVED Oct 24 2017 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 3 BENCH OPINION BY: CHIEF SPECIAL TRIAL JUDGE LEWIS R. CARLUZZO SEPTEMBER 21, 2017 CASE NAME: CHRISTIAN EWOH DOCKET NUMBER: 2938-17 THE COURT: The Court has decided to render oral findings of fact and opinion in this case and the following represents the Court's oral findings of fact. and opinion (bench opinion). Unless otherwise noted, section references made in this bench opinion are to the Internal Revenue Code of 1986, as amended, in effect for the relevant period, and Rule references are to the Tax Court Rules of Practice and Procedure. This bench opinion is made pursuant to the authority granted by section 7459(b) and Rule 152. The order to be entered in this case resulting from this bench opinion shall not be treated as precedent for any other case, and except as provided in Rule 152(c), this bench opinion shall not be cited as authority. This case for the redetermination of a deficiency is now before the Court on respondent's motion to dismiss for lack of jurisdiction, filed May 12, 2017. Respondent's motion is based upon the ground that the petition was not filed within the period prescribed by section 6213(a). Petitioner's objections to respondent's cobers (973)406-2250|operations@escribers.net|www.escribers.net 4 motion are embodied in his response, filed June 1, 2017. By Order dated June 7, 2017, respondent's motion was assigned to me for disposition. See sec. 7443A(b)(7); Rule 180. By Order dated June 15, 2017, respondent's motion was set to be heard on September 20, 2017, in Houston, Texas, which is petitioner's requested place of trial. The case was called for hearing as scheduled. Paul C. Feinberg appeared on behalf of respondent. There was no appearance by or on behalf of petitioner. At the hearing respondent advised that the facts relied upon by petitioner in opposition to respondent's motion, although not necessarily agreed to, were not disputed. According to those facts, the petition in this case was mailed to the Court prior to the date that the petition was due to be filed. See secs. 6213(a), 7502; sec. 301.7502-1(c)(1)iii)(B), Proced. & Admin. Regs. Respondent now agrees that the elapsed time between the date that petitioner claims the petition was mailed and the date the petition was received and filed by the Court did not exceed the ordinary course of mail between Houston, Texas, and Washington, D.C. Taking into account the facts recited in Petitioner's response to respondent's motion, together with the representations made by respondent's counsel at 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 ) BEllillHI (973)406-2250|operationseescribers.net|www.esetibers.net the hearing, we are satisfied that the petition in this case should be treated as timely filed. See sec. 7502 and its corresponding regulation. That being so, it follows that respondent's motion should be denied and an appropriate order will be entered to that end. This concludes the Court's bench opinion in this matter. (Whereupon, at 11:03 a.m., the above-entitled matter was concluded.) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (cid:16)042 (973)406.2250|operations0escribers.net|vmwsenbers.net