Benavidez v. Comm'r of Internal Revenue

Full title: Derek Benavidez Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Dec 13, 2021

No. 6823-21 (U.S.T.C. Dec. 13, 2021)

Opinion

6823-21

12-13-2021

Derek Benavidez Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley, Chief Judge.

ORDER TO SHOW CAUSE

Maurice B. Foley, Chief Judge.

The petition in the above-docketed matter was filed on February 22, 2021, and 2018 was referenced as the taxable year in dispute. Attached to the petition was a notice of deficiency dated November 2, 2020, issued to petitioner with respect to the 2018 taxable year. An answer to the petition followed on June 30, 2021, but did not address jurisdictional matters.

Thereafter, and unexpectedly given the state of the record, the parties on December 8, 2021, submitted a stipulated decision resolving the case and reflecting no deficiency or penalty due from petitioner for 2018. Nonetheless, review of the record continues to suggest a fundamental jurisdictional defect that would prevent entry of the just-referenced decision. In particular, the date of the notice of deficiency underlying this proceeding indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on February 1, 2021. Conversely, the envelope in which the petition was received bears a postmark dated February 10, 2021.

The premises considered, it is

ORDERED that, on or before January 10, 2022, 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 mailed to or filed with the Tax Court within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.).

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