Opinion
19431-21S
08-22-2022
JON DAVID CLAUSSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Eunkyong Choi Special Trial Judge.
This case is calendared for trial at the Court's September 26, 2022, Atlanta, Georgia, trial session. On August 19, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. The motion alleges that The petition was filed with the Tax Court on June 2, 2021, which date is 91 days after the mailing of the notice of deficiency. Therefore, the petition was not filed with the Court within the time prescribed by I.R.C. § 6213(a) or § 7502. which is 90 days. Respondent is unable to determine whether petitioner objects to the granting of this motion.
Based upon respondent's Motion and upon due consideration, it is hereby
ORDERED that, on or before September 12, 2022, petitioner shall show cause in writing why respondent's Motion to Dismiss for Lack of Jurisdiction filed August 19, 2022, should not be granted.
Petitioner is advised that the failure to respond to this order may result in the granting of the above-reference Motion as requested by respondent. 1