Opinion
32602-21S
01-10-2023
ALEX ROBERT WILBER CANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy, Special Trial Judge.
A petition commencing this case was filed on October 14, 2021. Petitioner seeks review of the notice of deficiency (notice) dated June 7, 2021, and issued to him for 2018. Attached to the petition is a partial copy of that notice, which states the last day for filing a timely Tax Court petition as to that notice would expire on September 7, 2021. The petition arrived at the Court in an envelope with a certified mail postmark of September 9, 2021.
An examination of the petition and the notice suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to redetermine a deficiency for 2018. See I.R.C. §§ 6213(a), 7502; see also Hallmark Research Collective v. Commissioner, 159 T.C. No. 6 (Nov. 29, 2022); Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before February 3, 2023, respondent shall file a response to this order and attach thereto, a copy of a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing respondent sent the notice for 2018 upon which this case is based to petitioner at his last known address by certified mail on or before June 7, 2021. It is further
ORDERED that, on or before February 3, 2023, petitioner and respondent each shall show cause in writing why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed. Petitioner shall attach to his response to this order copies of all documents which he relies upon to establish his Tax Court petition in this case was timely filed.
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