Opinion
24601-21S
10-18-2022
ANGELA A. TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
TRAVIS A. GREAVES JUDGE
On July 2, 2021, the petition to commence this case was received and filed by the Court. Petitioner seeks review of a notice of deficiency, dated March 29, 2021, issued for petitioner's 2017 taxable year.
This Court is a court of limited jurisdiction. As relevant to this case, our jurisdiction depends on the filing of a petition within 90 days of the issuance of the notice of deficiency. See Internal Revenue Code (I.R.C.) § 6213. 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 June 28, 2021. The envelope containing the petition sent to the Court does not bear a legible postmark indicating the date of delivery to the postal service. Accordingly, it appears that the petition may not have been timely filed and, if so, this Court is without jurisdiction in this case.
Upon due consideration, it is
ORDERED that, on or before November 14, 2022, 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 Internal Revenue Code. It is further
ORDERED that jurisdiction is retained by the undersigned.