Opinion
12945-22
03-08-2023
MICHAEL K. BOYER & KYLE G. BOYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall, Judge
On May 25, 2022, the petition to commence this case was received and filed by the Court. Petitioners seek review of a notice of deficiency, dated February 14, 2022, issued for petitioner's 2019 tax year.
This Court is a court of limited jurisdiction. Relevant to this case, our jurisdiction in a deficiency case depends on the issuance of a notice of deficiency and the timely filing of a petition within 90 days of the issuance of the notice. See Internal Revenue Code (I.R.C.) sec. 6213. If a petition is timely mailed, as indicated by the postmark on the envelope containing the petition, it is treated as being timely filed. I.R.C. sec. 7502(a).
The notice of deficiency upon which this case is based indicates that the last day to file a petition with the Tax Court was May 16, 2022. The envelope containing the petition, that was received by the Court on May 25, 2025, does not appear to bear a postmark. Accordingly, the petition may not have been timely filed and, if so, this Court is without jurisdiction in this case. Upon due consideration, it is
ORDERED that, on or before March 23, 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 filed within the time prescribed by the Internal Revenue Code.