Opinion
20082-21
01-21-2022
Joel Magdales Boado & Kelly Ann Boado Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
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 without a legible U.S. Postal Service postmark.
In our Order to Show Cause, dated September 27, 2021, we directed the parties to each 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. On October 15, 2021, respondent filed a Response to Order to Show Cause Order, in which he states that the U.S. Postal Service advised him that an envelope, which was properly addressed to the Tax Court and mailed from the Fitchburg, Wisconsin area and bearing a United States postmark date of May 24, 2021, would ordinarily be received by the Court between June 7, 2021, and June 11, 2021, taking into account delivery and irradiation delays.
The foregoing considered, it is
ORDERED that the Court's Order To Show Cause, dated September 27, 2021, is discharged.