Opinion
24762-22S
11-08-2023
JAMES TIMOTHY HALL & REBECCA B. HALL, DECEASED, JAMES TIMOTHY HALL, SURVIVING SPOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy, Special Trial Judge.
This case is calendared for trial at the Winston-Salem, North Carolina, trial session of the Court scheduled to commence on March 25, 2024.
On November 28, 2022, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued with respect to their 2018 tax year. A copy of the notice of deficiency on which this case is based is attached to the petition. Review of the record shows that the notice of deficiency attached to the petition appears to have been issued only to petitioner James Timothy Hall. No notice of deficiency issued to petitioner Rebecca B. Hall, Deceased has been produced by petitioners or respondent.
This Court is a court of limited jurisdiction. In a case seeking redetermination of a deficiency, in general, the jurisdiction of the Court depends on the issuance of a valid notice of deficiency and the filing of a Tax Court petition within 90 days after the valid notice of deficiency is mailed. See § 6213(a). Based on the notice of deficiency attached to the petition, the Court clearly has jurisdiction with respect to petitioner James Timothy Hall. However, because the record does not contain a copy of a notice of deficiency issued to Rebecca B. Hall, Deceased it appears the Court lacks jurisdiction with respect to petitioner Rebecca B. Hall, Deceased.
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
Upon due consideration, it is
ORDERED that, on or before January 5, 2024, the parties each shall show cause in writing why so much of this case relating to petitioner Rebecca B. Hall, Deceased should not be dismissed for lack of jurisdiction on the ground that no notice of deficiency for tax year 2018 was issued to Rebecca B. Hall, Deceased that would permit Mrs. Hall's estate to invoke the jurisdiction of this Court.