Opinion
3533-22
03-21-2022
Andre Lamar Brown Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge
The petition in the above-docketed matter was filed on March 2, 2022, and 2018 was referenced as the taxable year in dispute. An answer to the petition followed on March 17, 2022, attaching a notice of deficiency dated October 25, 2021, issued to petitioner with respect to the 2018 taxable year, but the answer did not otherwise address jurisdictional matters.
Review of the record herein, however, continues to suggest a fundamental jurisdictional defect. The date of the notice of deficiency underlying this proceeding for 2018 indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on January 24, 2022. Conversely, the petition was filed electronically on March 2, 2022.
The premises considered, it is
ORDERED that, on or before April 14, 2022, 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.).