Curtiss T. Williams v. Commissioner

T.C. Memo. 2019-66

UNITED STATES TAX COURT CURTISS T. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 573-15. Filed June 5, 2019. Paul W. Jones, for petitioner. Skyler K. Bradbury and David W. Sorensen, for respondent. MEMORANDUM OPINION LAUBER, Judge: Currently before the Court is a motion by the Internal Revenue Service (IRS or respondent) to dismiss this case for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by section -2- [*2] 6213(a).1 Petitioner contends that the petition was timely mailed and so should be…