Opinion
12322-22S
12-08-2022
DANIELA RADU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER TO SHOW CAUSE
KATHLEEN KERRIGAN, CHIEF JUDGE.
A petition commencing this case was filed on June 1, 2022. Petitioner seeks review of the notice of deficiency dated January 10, 2022, issued to her for tax year 2019. Attached to the petition is a copy of the January 10, 2022, deficiency notice issued for 2019, which states the last day for filing a timely Tax Court petition as to that notice would expire on April 11, 2022. The petition was electronically filed on June 1, 2022. On December 5, 2022, the parties submitted a stipulated decision for the Court's consideration.
An examination of the petition and the copy of the notice of deficiency suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to review the January 10, 2022, deficiency notice for 2019 upon which this case is based. I.R.C. secs. 6213(a), 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before December 30, 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 deficiency notice for 2019 upon which this case is based to petitioner at her last known address by certified mail on or before January 10, 2022. It is further
ORDERED that, on or before December 30, 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 her response to this Order, copies of all documents upon which she relies to establish her Tax Court petition in this case was timely filed.