Opinion
2845-23S
05-17-2023
ANTHONY ATWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge
On February 2, 2023, the petition to commence this case was electronically filed. Petitioner seeks review of a notice of deficiency, dated November 2, 2022, issued for petitioner's 2020 tax year. On May 11, 2023, the parties filed a Proposed Stipulated Decision.
Like all federal courts, the Tax Court is a court of limited jurisdiction. Relevant to this case, our jurisdiction in a deficiency case depends on the issuance of a valid notice of deficiency and the timely filing of a petition within 90 days of the issuance of the notice. See Internal Revenue Code (I.R.C.) sec. 6213(a); Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022). The notice of deficiency upon which this case is based indicates that the last day to file a petition with the Tax Court was January 31, 2023. Because the petition was electronically filed on February 2, 2023, it appears that the petition was not timely filed and, if it was not, this Court is without jurisdiction in this case.
Upon due consideration, it is
ORDERED that, on or before June 7, 2023, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not filed within the time prescribed in the Internal Revenue Code. The will hold in abeyance the Proposed Stipulated Decision.