Opinion
5759-21S
08-02-2021
Leslie Nelson Zemnes & Donna Boyd Zemnes, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER TO SHOW CAUSE
MAURICE B. FOLEY CHIEF JUDGE
On February 24, 2021, the Court received and filed the petition to commence this case. On June 22, 2021, the parties submitted a proposed stipulated decision for the Court's consideration. Upon further review of the record, however, there appears to be a question concerning the Court's jurisdiction in this case.
In a case seeking the redetermination of a deficiency, the jurisdiction of this Court depends, in part, on the timely filing of a petition by the taxpayer. See Internal Revenue Code (I.R.C.) sec. 6213(a); see also Rule 13(c), Tax Court Rules of Practice and Procedure; Brown v. Commissioner, 89 T.C. 215, 220 (1982). A timely mailed petition may be treated as though it were timely filed. I.R.C. sec. 7502(a). According to the notice of deficiency on which this case is based, the last day petitioners could timely file (or timely mail) their petition was February 22, 2021. On February 22, 2021, petitioners sent their petition to the Tax Court using FedEx Express Saver. In order for the timely mailing/timely filing provision to apply to a petition sent by private delivery service that service must appear on the list of the Secretary's designated delivery services. See I.R.C. sec. 7502(f). Those designated delivery services are found in Notice 2016-30, effective April 22, 2016. FedEx Express Saver, used by petitioners, is not listed among the designated delivery services. Thus it appears that the petition, filed on February 24, 2021, was not timely filed and this Court is without jurisdiction in this case.
Upon due consideration, it is
ORDERED that, on or before September 1, 2021, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction. The Court will hold the parties' proposed stipulated decision in abeyance pending resolution of the jurisdictional issue in this case.