Opinion
18659-22
04-05-2023
TAMARA L. TEMKIN BAUCOM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
KATHLEEN KERRIGAN, CHIEF JUDGE.
On August 12, 2022, the petition to commence this case was received and filed by the Court. Petitioner seeks review of a notice of deficiency, dated May 9, 2022, issued for petitioner's 2019 tax year. Upon further review of the record, it appeared to the Court that the petition was not timely filed. On March 10, 2023, the Court directed respondent, on or before March 31, 2023, to file either an appropriate jurisdictional motion or a report concerning the Court's jurisdiction of this case. No response from respondent has been received. On March 31, 2023, the parties filed for the Court's consideration a Proposed Stipulated Decision.
This Court is a court of limited jurisdiction. Relevant to this case, our jurisdiction in a deficiency case depends on the issuance of a valid notice of deficiency and the timely filing of a petition within 90 days of the issuance of the notice. See Internal Revenue Code (I.R.C.) sec. 6213(a); Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022). If a petition is timely mailed, as indicated by the postmark on the envelope containing the petition, and properly addressed to the United States Tax Court in Washington, D.C., it is treated as being timely filed. I.R.C. sec. 7502(a).
The notice of deficiency on which this case is based indicates that the last day to file a petition with the Tax Court was August 8, 2022. The record reflects that petitioner mailed her petition on August 8, 2022. However, instead of being properly addressed to the Tax Court in Washington, D.C., the envelope containing the petition was addressed to the IRS office in Andover, Massachusetts. That IRS office then forwarded the petition to this Court. Accordingly, it appears that the petition was not timely filed and, if so, this Court is without jurisdiction in this case.
Upon due consideration, it is
ORDERED that, on or before April 27, 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 filed within the time prescribed in the Internal Revenue Code. The Court will hold the parties' Proposed Stipulated Decision pending resolution of the jurisdictional issue in this case.