Opinion
29572-21
04-12-2022
MARY WALLACE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge
A petition commencing this case was filed on August 16, 2021. Petitioner seeks review of the notice of deficiency dated February 16, 2021, issued to her for tax year 2018. Attached to the petition is a copy of that February 16, 2021, deficiency notice issued for 2018, which states the last day for filing a timely Tax Court petition as to that notice would expire on May 17, 2021. The petition, filed on August 16, 2021, arrived at the Court in an envelope without a postmark, but is dated August 6, 2021. On April 8, 2022, the parties submitted a stipulated decision for the Court's consideration.
An examination of the petition, the copy of the notice of deficiency attached thereto suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to review the February 1, 2021, deficiency notice for 2018 upon which this case is based. I.R.C. secs. 6213(a), 7502; 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 May 3, 2022, respondent shall file a Response to this order and attach thereto, a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the deficiency notice for 2018 upon which this case is based to petitioner at her last known address by certified mail on or before February 16, 2021. It is further
ORDERED that, on or before May 3, 2022, 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. Petitioner shall attach to her response to this Order, copies of all documents upon which she relies to establish her Tax Court petition in this case was timely filed.
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