Opinion
25918-21
03-23-2022
DeShante Vangerita Eason & Artha Jean Eason Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge
The petition in the above-docketed matter was filed on July 15, 2021, and 2017 was shown as the taxable year in dispute. Attached to the petition was a notice of deficiency dated April 9, 2021, issued to petitioners with respect to the 2017 taxable year. An answer to the petition followed on December 1, 2021, but did not address jurisdictional matters.
Review of the record herein, however, continues to suggest a fundamental jurisdictional defect. The date of the notice of deficiency underlying this proceeding for 2017 indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on July 8, 2021. Conversely, the envelope in which the petition was received bears postage dated July 12, 2021.
The premises considered, it is
ORDERED that, on or before April 21, 2022, 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 mailed to or filed with the Tax Court within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.).