Opinion
14373-21
09-17-2021
Jeffrey A. Friel Petitioner 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 April 28, 2021, and 2017 and 2018 were referenced as the taxable years in dispute. Attached to the petition was a notice of deficiency dated January 26, 2021, issued to petitioner with respect to the 2017 and 2018 taxable years. An answer to the petition followed on August 27, 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 and 2018 indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on August 26, 2021. Conversely, the envelope in which the petition was received had been sent by FedEx Express Saver, and although it reflects a ship date of April 26, 2021, FedEx Express Saver is not a designated private delivery service for purposes of the section 7502, I.R.C., timely mailing provisions.
The premises considered, it is
ORDERED that, on or before October 15, 2021, 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.). It is further
ORDERED that, in addition to regular service, the Clerk of the Court is directed to serve a copy of this Order on petitioner c/o Mary E. Vandenack, 17007 Marcy Street, Suite 3, Omaha, NE 68118.
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