Opinion
28277-21
05-15-2023
MATTHEW LOREN ABBETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
KATHLEEN KERRIGAN, CHIEF JUDGE.
On October 17, 2022, the parties filed a Joint Proposed Stipulated Decision for the Court's Consideration. By Order to Show Cause, dated December 21, 2022, the Court directed the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not timely filed. On January 11, 2023, respondent filed a Response to the order to show cause. On March 24, 2023, respondent filed a Supplement to his response. In his response as supplemented, respondent asserts that the petition was untimely because it was filed on July 28, 2021, 93 days after the mailing of the notice of deficiency and the petition was mailed using FedEx Express Saver, which is not a designated delivery service as defined in I.R.C. section 7502(f). Respondent attached to the Response a copy of the Certified Mail List as evidence of the fact that the notice of deficiency was sent to petitioner by certified mail on April 26, 2021. Petitioner failed to file a response to the Court's Order to Show Cause. The record establishes that the petition was not timely filed. See I.R.C. sections 6213(a) and 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, dated December 21, 2022, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the petition was not timely filed as to tax year 2018.