Opinion
22047-21
08-30-2023
RICHARD LONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy Special Trial Judge
This case is calendared for trial at the Court's October 16, 2023, Los Angeles, California Trial Session of the Court.
Pending before the Court is the Commissioner's Motion to Dismiss for Lack of Jurisdiction filed August 29, 2023. A petition commencing this case was filed on June 21, 2021. Mr. Long seeks review of the notice of deficiency (notice) dated March 15, 2021, and issued to him for 2018. Attached to the petition is a partial copy of that notice, which states the last day for filing a timely Tax Court petition as to that notice would expire on June 14, 2021. The petition arrived at the Court in an envelope containing a Pitney Bowes private meter mark dated June 14, 2021, and a United States postmark dated June 15, 2021.
An examination of the petition, envelope, and notice suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to redetermine a deficiency for 2018. See §§ 6213(a), 7502 ; Treas. Reg. § 301.7502-1(c)(1)(iii)(A), (B)(3); see also Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126 (2022); Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(a) and (c).
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, regulation references are to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure.
The premises considered, it is
ORDERED that, although the Motion states that Mr. Long does not object to the Court granting the Motion, on or before September 29, 2023, Mr. Long shall show cause in writing why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed. Mr. Long shall attach to his response all documents he relies upon to establish that his Tax Court petition was timely filed where a United States postmark and non-United States postmark exists on the envelope containing the petition. See Thomas v. Commissioner, T.C. Memo. 2020-33; Jordan v. Commissioner, T.C. Memo. 2019-15.