Opinion
2985-21S
02-03-2022
Racqueal Alyce Brown, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Eunkyong Choi Special Trial Judge
This case is calendared for trial at the April 11, 2022, Baltimore, Maryland, Trial Session of the Court.
The petition in this case was filed on January 29, 2021. Petitioner seeks review of a notice of deficiency dated October 26, 2020, issued for the taxable year 2018. Attached to that petition is a copy of the October 26, 2020, deficiency notice issued to petitioner. That deficiency notice states that the date to file a timely Tax Court petition as to that notice would expire on January 25, 2021.
The petition, filed January 29, 2021, arrived at the Court in an envelope bearing no postmark.
An examination of the petition, the deficiency notice attached to that petition, and the envelope in which the petition arrived, suggests that the petition in this case was not filed timely as of January 25, 2021. If such be the case, this Court would lack jurisdiction to redetermine a deficiency in petitioner's tax for 2018. 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, it is
ORDERED that, on or before March 3, 2022, respondent shall file a response to this Order and attach thereto, a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing the October 26, 2020, deficiency notice for 2018, upon which this case is based, was sent by certified or registered mail to petitioner at their last known address on or about January 25, 2021. It is further
ORDERED that, on or before March 3, 2022, petitioner and respondent each shall show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed.