Opinion
5023-21S
09-29-2021
Andrew Russell Howell & Rhonda Rae Howell Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge.
On February 4, 2021, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued with respect to the 2017 tax year. A copy of the notice of determination on which this case is based is attached to the petition. Upon further review of the record, the notice of deficiency attached to the petition appears to have been issued only to petitioner Andrew Russell Howell. No notice of deficiency issued to petitioner Rhonda Rae Howell has been produced by petitioners.
This Court is a court of limited jurisdiction. In a case seeking redetermination of a deficiency, 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 notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day). See Internal Revenue Code section 6213(a). As the record does not contain a copy of a notice of deficiency issued to Rhonda Rae Howell, it appears that the Court may lack jurisdiction in this case with respect to Ms. Howell.
Upon due consideration, it is
ORDERED that, on or before October 21, 2021, the parties shall show cause in writing why so much of this case relating to petitioner Rhonda Rae Howell should not be dismissed for lack of jurisdiction on the grounds that no notice of deficiency for tax year 2017 sufficient to confer jurisdiction on this Court was issued to Ms. Howell.
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