Opinion
18354-22S
03-24-2023
TERRYL NICHOLAS TENNEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy Special Trial Judge
This case is calendared for trial at the Court's May 30, 2023, Washington, District of Columbia, trial session.
A petition commencing this case was filed on August 15, 2022. Petitioner seeks review of two notices of deficiency (notice) issued for tax years 2017 and 2019. Attached to the petition is a copy of both notices. The first notice is dated March 29, 2021, and was issued for 2017 (2017 notice). The second notice is dated May 23, 2022, and was issued for 2019 (2019 notice). The 2017 notice states the last day for filing a timely petition as to that notice would expire on June 28, 2021. The 2019 notice states that the last day for a timely petition as to that notice would expire on August 22, 2022. The petition arrived at the Court in an U.S. Postal Service Priority Mail Express envelope with a postmark date of August 9, 2022.
An examination of the petition and the attached notices suggest the petition may not have been timely filed as to the 2017 notice. If such be the case, this Court would lack jurisdiction to redetermine a deficiency for 2017. See I.R.C. § 6213(a); see also Hallmark Research Collective v. Commissioner, 159 T.C. No. 6 (Nov. 29, 2022); Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before April 28, 2023, respondent shall file a response to this Order and attach thereto a copy of the postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing respondent sent the 2017 notice to petitioner at the last known address by certified mail on or before March 29, 2021. It is further
ORDERED that, on or before April 28, 2023, petitioner and respondent each shall show cause in writing why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed as to the 2017 notice. Petitioner shall attach to the response to this Order copies of all documents which petitioner relies upon to establish his petition in this case was timely filed for both notices.