Opinion
28032-22
10-19-2023
ANA VIDAL CERVANTES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
By Order To Show Cause, served August 23, 2023, the Court directed the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not timely filed. On September 13, 2023, respondent filed a Status Report, in which he asserts that the petition was untimely. Respondent attached to the Status Report a copy of a postmarked certified mail list as evidence of the fact that the notice of deficiency was sent to petitioner by certified mail on January 3, 2022. The petition was filed on December 30, 2022, which is 361 days after the mailing of the notice of deficiency. The petition arrived at the Court in an envelope with a U.S. Postal Service postmark dated December 27, 2022, which is 358 days after the mailing of the notice of deficiency. Petitioner failed to file a response to the Court's Order to Show Cause. The record establishes that the petition was not timely filed. See I.R.C. sections 6213(a) and 7502; Rochelle v. Commissioner, 293 F.3d 740, 741 (5th Cir. 2002) (per curiam), aff 'g 116 T.C. 356 (2001); Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, served August 23, 2023, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the petition was not timely filed as to tax year 2018.