Opinion
4535-24S
05-10-2024
DARNELL C. HOWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge
On March 22, 2024, the Petition to commence this case was received and filed by the Court. Petitioner seeks review of a notice of deficiency, dated October 16, 2023, issued for petitioner's 2022 tax year.
This Court is a court of limited jurisdiction. Relevant to this case, our jurisdiction in a deficiency case depends on the issuance of a valid notice of deficiency and the timely filing of a petition within 90 days, or 150 days if the notice is addressed to a person outside the United States, of the issuance of the notice. See Internal Revenue Code (I.R.C.) §6213(a); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases). If a petition is timely mailed, as indicated by the postmark on the envelope containing the petition, and properly addressed to the United States Tax Court in Washington, D.C., it is treated as being timely filed. I.R.C. §7502(a).
The notice of deficiency on which this case is based indicates that the last day to file a petition with the Tax Court was January 16, 2024. Records show that the Petition was mailed to the Court on March 15, 2024. Accordingly, it appears the Petition was not timely filed and, if not, this Court is without jurisdiction in this case.
Upon due consideration, it is
ORDERED that, on or before June 3, 2024, respondent shall file a Response to this Order and attach to it a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the deficiency notice for 2022 on which this case is based to petitioner at his last known address by certified mail on or before October 16, 2023. It is further
ORDERED that, on or before June 3, 2024, petitioner and respondent each shall show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction on the grounds that the Petition was not timely filed. Petitioner shall attach to his response to this Order all documents, if any, on which he relies to establish that this Court has jurisdiction of this case.