Opinion
5460-23
02-22-2024
MICHAEL E. SZARA & MELODIE C. SZARA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Patrick J. Urda, Judge.
It has come to the Cout's attention that we may lack jurisdiction of this case because the petition was not timely filed. On March 21, 2023, petition to commence this case was received and filed by the Court. Petitioners Michael E. Szara and Melodie C. Szara seek review of a notice of deficiency, dated October 24, 2022, issued for their 2020 tax year. On February 14, 2024, the parties filed a proposed stipulated decision.
Like all federal courts, the Tax Court is a court of limited jurisdiction. Our jurisdiction in a deficiency case, such as this one, depends on the issuance of a valid 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 Rsch. Collective v. Commissioner, 159 T.C. 126 (2022). If a petition is timely mailed, as indicated by the postmark on the envelope containing the petition, and properly addressed to the United States Tax Court in Washington, D.C., it is treated as being timely filed. I.R.C. § 7502(a).
The notice of deficiency on which this case is based indicates that the last day to file a petition with the Tax Court was January 23, 2023. As noted above, the petition was filed on March 21, 2023. The envelope in which the petition was received is postmarked March 15, 2023. Accordingly, it appears that the petition was not timely filed and, if not, this Court is without jurisdiction of this case.
Upon due consideration, it is
ORDERED that, on or before March 22, 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 he sent the notice of deficiency notice for tax year 2020 upon which this case is based to the Szaras at their last known address by certified mail on or before October 24, 2022. It is further
ORDERED that, on or before March 22, 2024, the Szaras and the Commissioner each shall show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction on the grounds that the petition was not timely filed. The Szaras shall attach to their response to this order copies of all documents, if any, on which they rely to establish that the petition in this case was timely filed.
The parties' proposed stipulated decision will be held in abeyance pending resolution of the jurisdictional issue.