Opinion
7583-23
03-07-2024
ORDER TO SHOW CAUSE
Maurice B. Foley, Judge
On May 2, 2023, the Petition to commence this case was received and filed by the Court. Attached to the Petition was a notice of deficiency relating to 2020 that indicated that the last day to file a petition with the Tax Court was April 24, 2023. The envelope containing the Petition bears a postmark date of April 25, 2023, a day after the due date for timely filing a petition.
On February 29, 2024, the parties submitted a Proposed Stipulated Decision resolving the case. Review of the record suggests a fundamental jurisdictional defect that would prevent entry of the above-referenced decision.
This Court is a court of limited jurisdiction. Relevant to this case, our jurisdiction in a deficiency case depends on the issuance of a notice of deficiency and the timely filing of a petition within 90 days of the issuance of the notice. See I.R.C. § 6213(a). If a petition is timely mailed, as indicated by the postmark on the envelope containing the petition, it is treated as being timely filed. I.R.C. § 7502(a).
Upon due consideration of the foregoing, it is
ORDERED that, on or before April 7, 2024, 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 section 6213(a) or 7502 of the Internal Revenue Code.