Opinion
36474-21S
12-15-2022
JANET C. JACKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Richard T. Morrison Judge
On September 27, 2022, the parties electronically filed a proposed stipulated decision for the Court's consideration.
Upon review of the record, we question the timeliness of the petition and, by extension, our jurisdiction. According to the notice of deficiency, the deadline to petition the Tax Court was December 6, 2021. On December 15, 2021, this Court filed the petition, which had arrived in an envelope bearing an illegible postmark with USPS stamps. The petition reflects that petitioner Janet C. Jackson signed it on December 5, 2021.
The Tax Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent expressly provided by statute. Sec. 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985). In a case seeking redetermination of a deficiency, as here, the Court's jurisdiction depends on the issuance by the IRS of a valid notice of deficiency and the timely filing of a petition by the taxpayers. I.R.C. §§ 6212, 6213, and 7442; Rule 13(a) and (c), Tax Court Rules of Practice and Procedure. Because the timely filing of a petition is a jurisdictional prerequisite under I.R.C. section 6213(a), an untimely petition must be dismissed. See Hallmark Rsch. Collective v. Commissioner, 159 T.C., slip op. at 6 (Nov. 29, 2022).
Upon due consideration, it is
ORDERED that, on or before January 17, 2023, the parties shall each file a response to this Order, showing cause, in writing, as to why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground that the petition was not timely filed. It is further
ORDERED that respondent shall attach to his response a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing that the Notice of Deficiency upon which this case is based was sent by certified or registered mail to petitioners at their last known address on or about September 7, 2021.