Opinion
26894-22S
01-03-2024
MELANIE SHAW-JERNIGAN, 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 8, 2024, Jacksonville, Florida, trial session. On December 15, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. However, upon further review of the record, it appears that the Petition may not have been timely filed. The petition seeks review of a Notice of Deficiency dated August 15, 2022, and addressed to petitioner at a mailing address within the United States. This suggests that the 90-day period for filing a timely petition with the Tax Court as to that notice may have expired on November 14, 2022, as stated therein. The petition in this case was received by the Court and filed on December 5, 2022. The envelope in which the petition was mailed arrived in an envelope bearing a postmark of December 2, 2022. If, as it appears, the petition was not timely filed, we would lack jurisdiction over this matter. See I.R.C. §§ 6213(a), 7502; Allen v. Commissioner, 2022 WL 17825934 (11th Cir. Dec. 21, 2022); Sanders v. Commissioner, No. 15143-22, 161 T.C. (Nov. 2, 2023). Upon due consideration, it is
ORDERED that this case is stricken from the above-referenced trial session, and jurisdiction is retained by the undersigned. It is further
ORDERED that, on or before January 22, 2024, each party shall file a response showing cause in writing why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground that the Petition was not timely filed. It is further
ORDERED that respondent shall attach to his response a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing that the Notice of Deficiency upon which this case is based was sent by certified or registered mail to petitioner at her last known address on or about August 15, 2022. It is further
ORDERED that action on respondent's Motion to Dismiss for Lack of Prosecution shall be held in abeyance pending further direction by the Court.