Opinion
568-22S
05-16-2022
MARK ANDREW RABIDEAU, 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 September 6, 2022, Columbia, South Carolina trial session of the Court. A petition commencing this case was electronically filed on January 18, 2022. Petitioner seeks review of the notice of deficiency (notice) dated October 18, 2021, and issued to him for taxable year 2019. Attached to respondent's answer is a copy of that notice, which states the last day for filing a timely Tax Court petition as to that notice would expire on January 17, 2022.
An examination of the petition and the notice suggests that the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to redetermine a deficiency for 2019. 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 June 17, 2022, respondent shall file a response to this order and attach thereto, a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the notice for 2019 upon which this case is based to petitioner at his last known address by certified mail on or before October 18, 2021. It is further
ORDERED that, on or before June 17, 2022, petitioner and respondent shall each 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 upon which he relies upon to establish that his Tax Court petition in this case was timely filed. 1