Opinion
5843-23
06-21-2023
JADE BODDIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge
The petition in the above-docketed matter was filed on March 28, 2023, and 2020 was referenced as the taxable year in dispute. No copy of the underlying notice of deficiency was attached. Thereafter, on June 13, 2023, the parties submitted a Proposed Stipulated Decision resolving the case. At that juncture, respondent was directed to file a report supplying a copy of the notice on which the case was based, and respondent did so on June 16, 2023, attaching a copy of a notice of deficiency dated December 5, 2022, issued to petitioner with respect to the 2020 taxable year, but respondent did not otherwise address jurisdictional matters.
Nonetheless, review of the record suggests 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 March 6, 2023. Conversely, the envelope in which the petition was received bears postage dated March 27, 2023.
The premises considered, it is
ORDERED that, on or before July 12, 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 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.).