Opinion
1895-21S
01-05-2022
Scott R. Borgeson & Dawn Y. Borgeson, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Eunkyong Choi Special Trial Judge
This case is calendared for trial at the February 28, 2022, Seattle, Washington, Trial Session of the Court.
The petition in this case was filed on January 5, 2021. Petitioners seek review of a notice of deficiency dated September 21, 2020, issued for the taxable year 2017. Attached to that petition is a copy of the September 21, 2020, deficiency notice issued to petitioners. That deficiency notice states that the date to file a timely Tax Court petition as to that notice would expire on December 21, 2020.
The petition, filed January 5, 2021, arrived at the Court by Certified Mail and does not provide the date the envelope was mailed.
An examination of the petition, the deficiency notice attached to that petition, and the envelope in which the petition arrived, suggests that the petition in this case was not filed timely as of December 21, 2020. If such be the case, this Court would lack jurisdiction to redetermine a deficiency in petitioner's tax for 2017. I.R.C. secs 6213(a), 7502; Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration, it is
ORDERED that, on or before January 24, 2022, respondent shall file a response to this Order and attach thereto, a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing the September 21, 2020, deficiency notice for 2017, upon which this case is based, was sent by certified or registered mail to petitioners at their last known address on or about September 21, 2020. It is further
ORDERED that, on or before January 24, 2022, petitioner and respondent each shall show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed.