Opinion
30377-21
09-27-2023
RHONDA L. COCHRAN & ARTHUR COCHRAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge
A petition commencing this case was filed on September 13, 2021. Petitioners seek review of the notice of deficiency dated May 27, 2021, issued to them for tax year 2018. Attached to the petition is a copy of that May 27, 2021, deficiency notice issued for 2018, which states the last day for filing a timely Tax Court petition as to that notice would expire on August 25, 2021. The petition, filed on September 13, 2021, arrived at the Court in an envelope with a United States Postal Service postmark of September 8, 2021.
An examination of the petition, the copy of the notice of deficiency attached thereto, as well as the envelope in which the petition was received, suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to review the May 27, 2021, deficiency notice for 2018 upon which this case is based. I.R.C. secs. 6213(a), 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); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before October 19, 2023, respondent shall file a Response to this order and attach thereto, a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the deficiency notice for 2018 upon which this case is based to petitioners at their last known address by certified mail on or before May 27, 2021. It is further
ORDERED that, on or before October 19, 2023, petitioners and respondent each shall show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed. Petitioners shall attach to their response to this Order, copies of all documents upon which they rely to establish their Tax Court petition in this case was timely filed.
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