Opinion
13991-21S
12-12-2022
VICTORIA LAUREN SALGADO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Travis A. Greaves Judge
This case is calendared for trial during the Court's January 9, 2023, trial session.
On April 26, 2021, the Petition to commence this case was received and filed by the Court. Petitioner seeks review of a notice of deficiency, dated January 11, 2021, issued for petitioner's 2018 taxable year.
This Court's 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 Internal Revenue Code (I.R.C.) § 6213(a); Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C., slip op. at 2 (Nov. 29, 2022). 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).
The notice of deficiency upon which this case is based indicates that the last day to file a petition with the Tax Court was April 12, 2021. The envelope containing the Petition sent to the Court bears a postmark indicating delivery to the postal service on April 16, 2021. Accordingly, it appears that the Petition was not timely filed, in which case this Court is without jurisdiction.
Upon due consideration, it is
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on January 9, 2023. It is further
ORDERED that, on or before January 9, 2023, 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 filed within the time prescribed by the I.R.C. It is further
ORDERED that jurisdiction is retained by the undersigned.