Opinion
25702-21S
04-06-2022
ROBERT WIRTH & EMILY WIRTH, Petitioners 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 July 21, 2021. Petitioners seek review of the notice of deficiency dated April 19, 2021, issued to them for taxable year 2018. Attached to the petition is a copy of that April 19, 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 July 19, 2021. That petition, filed July 21, 2021, arrived at the Court in an envelope with a UPS Ground label. On April 5, 2022, the parties filed a joint Proposed Stipulated Decision for the Court's consideration.
An examination of the petition, the copy of the notice of deficiency attached thereto, as well as the envelope in which the petition was received, suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to review the April 19, 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 April 27, 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 petitioners at their last known address by certified mail on or before April 19, 2021. It is further
ORDERED that, on or before April 27, 2022, petitioners 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. Petitioners shall attach to their response to this Order, copies of all documents upon which they rely to establish their Tax Court petition in this case was timely filed.
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