Opinion
21686-22S
05-15-2023
ROBERT THOMAS BASSFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
The petition in the above-docketed matter was filed on October 3, 2022, and 2019 was referenced as the taxable year in dispute. Attached to the petition was a notice of deficiency dated June 27, 2022, issued to petitioner with respect to the 2019 taxable year. An answer to the petition followed on November 25, 2022, but did not address jurisdictional matters.
Review of the record herein, however, continues to suggest a fundamental jurisdictional defect. The date of the notice of deficiency underlying this proceeding for 2019 indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on September 26, 2022. Conversely, the envelope in which the petition was received had been sent by UPS Ground, but regardless of the ship date, UPS Ground is not a designated private delivery service for purposes of the section 7502, I.R.C., timely mailing provisions.
The premises considered, it is
ORDERED that, on or before June 9, 2023, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction, on the ground that the petition was not mailed to or filed with the Tax Court within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.).