Opinion
8961-23
03-13-2024
ASHLEY SCOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Patrick J. Urda Judge
This case is currently calendared for trial at the Court's Jackson, Mississippi trial session, scheduled to begin April 29, 2024.
The petition in this case was electronically filed in DAWSON at 9:29 AM ET on June 6, 2023. The 90-day period for timely filing a petition with this Court expired on June 5, 2023. On March 8, 2024, the parties filed a proposed stipulated decision and settlement stipulation, resolving all issues in this case.
Like other federal courts, we are a Court of limited jurisdiction, and we may exercise our jurisdiction only to the extent authorized by Congress. I.R.C. § 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985). Our jurisdiction in deficiency cases is predicated on a valid notice of deficiency and a timely petition. I.R.C. §§ 6213, 7442; Rules 13, 20; Dees v. Commissioner, 148 T.C. 1, 3-4 (2017). Under section 6213(a), a petition must be filed within 90 days after the notice of deficiency is mailed.
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C. (I.R.C.) and Rule references are to the Tax Court Rules of Practice and Procedure.
A petition is ordinarily "filed" when it is received by the Tax Court in Washington, D.C. See, e.g., Leventis v. Commissioner, 49 T.C. 353, 354 (1968). Although the Court may sit at any place within the United States, its principal office, its mailing address, and its Clerk's office are in the District of Columbia. I.R.C. § 7445; Rule 10. And a document that is electronically filed with the Court is filed when it is received by the Court as determined in reference to where the Court is located. Nutt v. Commissioner, 160 T.C. No. 10 (May 2, 2023). The period for the petition to be treated as timely filed ended on 11:59 PM ET on June 5, 2023. See Rule 22(d); Nutt, 160 T.C. No. 10.
We will hold the proposed stipulated decision in abeyance and direct the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not filed within the time as prescribed by section 6213(a) and authorized by section 6212.
Upon due consideration, it is
ORDERED that, on or before April 10, 2024, the Commissioner shall file a response to this Order and attach to it a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing that the Commissioner sent the notice of deficiency for tax year 2021, upon which this case is based, to petitioner Ashley Scott's last known address by certified mail on or before March 6, 2023.
ORDERED that, on or before April 10, 2024, the parties shall show cause in writing why the Court should not, on its own motion, dismiss this case for lack of jurisdiction, on the ground that the petition was not timely filed. Ms. Scott shall attach to her response to this Order copies of all documents, if any, on which she relies to establish that the petition in this case was timely filed.
The proposed stipulated decision will be held in abeyance pending resolution of the jurisdictional issue.