Opinion
23342-21S
06-15-2022
ORDER TO SHOW CAUSE
Adam B. Landy Special Trial Judge
This case is calendared for trial at the Court's October 11, 2022, Atlanta, Georgia, trial session.
A petition commencing this case was filed on June 28, 2021. Petitioner seeks review of the notice of deficiency (notice) dated March 22, 2021. Attached to the petition is a partial copy of that notice, which states the last day for filing a timely petition as to that notice would expire on June 21, 2021. The petition arrived at the Court in an envelope with a certified mail tracking label indicating that the envelope was mailed on June 23, 2021.
An examination of the petition and the 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 I.R.C. secs. 6213(a), 7502; see also Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before July 18, 2022, respondent shall file a response to this order and attach thereto, a complete copy of the notice upon which this case is based and a copy of the postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the notice for 2018 to petitioner at his last known address by certified mail on or before March 22, 2021. It is further
ORDERED that, on or before July 18, 2022, petitioner and respondent each 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. Petitioner shall attach to his response to this order copies of all documents which he relies upon to establish his petition in this case was timely filed.