Opinion
9687-21
08-12-2021
Sheila Amador 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 March 17, 2021. Petitioner seeks review of the notice of deficiency dated November 23, 2020, issued to her for tax year 2018. Attached to the petition is a copy of that November 23, 2020, deficiency notice issued for 2018, which states the last day for filing a timely Tax Court petition as to that notice would expire on February 22, 2021. The petition, filed on March 17, 2021, arrived at the Court in an envelope with a U.S. Postal Service postmark of March 9, 2021. On August 9, 2021, the parties submitted a stipulated decision for the Court's consideration.
An examination of the petition and the copy of the notice of deficiency suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to review the October 19, 2020, deficiency notice for 2017 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 September 2, 2021, 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 November 23, 2020. It is further
ORDERED that, on or before September 2, 2021, 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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