Opinion
6322-22
02-06-2023
FRANKIE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Alina I. Marshall, Judge.
This case is calendared for an in-person trial at the session of the Court scheduled to commence on February 13, 2023, in Baltimore, Maryland.
On January 5, 2023, the parties filed a proposed stipulated decision. Upon receipt of that decision and review of the record, we question the timeliness of the petition and, by extension, this Court's jurisdiction. According to the notice of deficiency dated November 8, 2021, the deadline to petition this Court was February 7, 2022. On March 14, 2022, the petition was filed, which arrived in an envelope bearing a postmark date of March 8, 2022, with USPS Postage. That petition reflects petitioner Frankie Brown's signature and was dated March 9, 2022.
The Tax Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent expressly provided by statute. § 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985). In a case seeking redetermination of a deficiency, as here, the Court's jurisdiction depends on the issuance by the Commissioner of a valid notice of deficiency and the timely filing of a petition by the taxpayers. §§§ 6212, 6213, and 7442; Rule 13(a) and (c). Given that the timely filing of a petition is a jurisdictional prerequisite under section 6213(a), an untimely petition must be dismissed. See Hallmark Rsch. Collective v. Commissioner, 159 T.C., slip op. at 6 (Nov. 29, 2022).
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times and all Rule references are to the Tax Court Rules of Practice and Procedure.
Upon due consideration, it is
ORDERED that, on or before March 6, 2023, the parties shall each file a response to this order, showing cause, in writing, as to why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground that the petition was not timely filed. It is further
ORDERED that this case is stricken from the Court's February 13, 2023, Baltimore, Maryland, trial session and is continued. It is further
ORDERED that jurisdiction is retained by the undersigned.