Sara M. Thomas & David A. Thomas v. Commissioner

T.C. Memo. 2020-33

UNITED STATES TAX COURT SARA M. THOMAS AND DAVID A. THOMAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5016-18. Filed March 11, 2020. Sara M. Thomas and David A. Thomas, pro sese. Skyler K. Bradbury, Rebekah A. Myers, Ric D. Hulshoff, and David A. Sorensen, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: This matter is before us on respondent’s motion to dismiss for lack of jurisdiction on the ground that the petition was not filed within -2- [*2] the time prescribed by section 6213(a) or section 7502.1 As explained below, we will grant…