Opinion
34051-21S
01-09-2023
ALEX R. CABRERA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the January 30, 2023, San Diego, California, Trial Session of the Court.
On October 28, 2021, the Petition commencing this case was filed. Petitioner seeks review of a notice of deficiency dated July 19, 2021, issued for the taxable year 2019. Attached to the Petition is a copy of the July 19, 2021, notice of deficiency issued for 2019, which states the last day for filing a timely Tax Court petition is October 18, 2021. The envelope in which the Petition was mailed to the Court does not include a postmark or a date.
This Court is a court of limited jurisdiction. It may exercise its jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In a case seeking redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the timely filing of a petition by the taxpayer. Rule 13(c). A petition is timely if filed within 90 days of the mailing of the notice of deficiency. I.R.C. § 6213(a). If a petition is not timely filed, the Court does not have jurisdiction to redetermine the IRS' deficiency determination. Hallmark Research Collective v. Commissioner, 159 T.C. No. 6 (November 29, 2022).
Upon due consideration and for cause, it is
ORDERED that, on or before January 23, 2023, 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 July 19, 2021, deficiency notice for 2019, upon which this case is based, was sent by certified or registered mail to petitioner at his last known address on or about July 19, 2021. It is further
ORDERED that on or before January 23, 2023, the parties shall show cause, in writing, 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.