Opinion
37603-21S
03-28-2022
Vytis Butkus 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 December 27, 2021, and 2019 was referenced as the taxable year in dispute. An answer to the petition followed on March 25, 2022, attaching a notice of deficiency dated September 13, 2021, issued to petitioner with respect to the 2019 taxable year, but the answer did not address jurisdictional matters.
Review of the record herein, however, suggests a fundamental jurisdictional defect. The date of the notice of deficiency underlying this proceeding for 2019 indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on December 13, 2021. Conversely, the envelope in which the petition was received bears a postmark dated December 18, 2021.
The premises considered, it is
ORDERED that, on or before April 18, 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.).