Opinion
20082-21
09-27-2021
Joel Magdales Boado & Kelly Ann Boado 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 June 7, 2021. Petitioners seek review of the notice of deficiency dated February 22, 2021, issued to them for tax year 2018. Attached to the petition is a copy of that February 22, 2021, deficiency notice issued for 2018, which states the last day for filing a timely Tax Court petition as to that notice would expire on May 24, 2021. The petition, filed June 7, 2021, arrived at the Court in an envelope bearing no U.S. Postal Service 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 30, 2019, 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 October 18, 2021, respondent shall file a Response to this order. In that Response, following and based upon a reasonable and diligent inquiry and discussion with knowledgeable U.S. Postal Service personnel, respondent shall set forth and discuss fully when an envelope, properly addressed to the Tax Court and mailed from the Fitchburg, Wisconsin area, on May 24, 2021, would ordinarily have been received at the Court. Such ordinary mailing time shall take into account the irradiation of mail sent to the Tax Court. Respondent shall also attach to that Response, 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 petitioners at their last known address by certified mail on or before February 22, 2021. It is further
ORDERED that, on or before October 18, 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 their Tax Court petition in this case was timely filed.
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