Opinion
31920-21
03-16-2023
JOSE TRINIDAD GOMEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland Judge
This case was originally calendared for trial at the January 23, 2023, Trial Session of the Court in Dallas, Texas. By Order of the Court dated January 13, 2023, this case was continued and jurisdiction was retained by this Division of the Court. The parties filed with the Court a Proposed Stipulated Decision (Index No. 13) and a Settlement Stipulation (Index No. 14) with the Court on March 8, 2023.
Upon further review, we will ask the parties to show cause why the Court should not dismiss the Petition for lack of jurisdiction. The Petition in this case was electronically filed on November 27, 2021. The notice of deficiency attached to the Answer was dated August 27, 2021, and the 90-day period for filing a timely petition with the Court expired on November 25, 2021. See I.R.C. §§ 6213(a), 7502 .
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, all regulation references are to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Upon due consideration, and for cause, it is
ORDERED that, on or before April 14, 2023, 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 sections 6213(a) or 7502 of the Internal Revenue Code.