Opinion
3537-21
12-01-2021
Cesar Beltran & Shirley Beltran 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 February 5, 2021. Petitioners seek review of the notice of deficiency dated October 26, 2020, issued to them for tax year 2017. Attached to respondent's Status Report, filed November 3, 2021, is a copy of that October 26, 2020, deficiency notice issued for 2017, which states the last day for filing a timely Tax Court petition as to that notice would expire on January 25, 2021. The petition, filed February 5, 2021, arrived at the Court in an envelope without a postmark.
An examination of the petition, the copy of the notice of deficiency, 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 July 23, 2019, deficiency notice for 2015 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 December 22, 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 2017 upon which this case is based to petitioners at their last known address by certified mail on or before October 26, 2020. It is further
ORDERED that, on or before December 22, 2021, 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 his Tax Court petition in this case was timely filed.
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