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Cartagena v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 8412-22S (U.S.T.C. Mar. 2, 2023)

Opinion

8412-22S

03-02-2023

MANUEL E. CARTAGENA & TANIA CARTAGENA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On September 30, 2022, the parties filed a Joint Proposed Stipulated Decision for the Court's Consideration. By Order to Show Cause, served December 23, 2022, the Court directed the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not timely filed. On January 11, 2023, respondent filed a Response to the Order to Show Cause, asserting that the petition was untimely because it was filed on April 8, 2022, 95 days after the mailing of the notice of deficiency and the petition was mailed using UPS Ground, which is not a designated delivery service as defined in I.R.C. section 7502(f). Respondent attached to the response a copy of the Certified Mail List as evidence of the fact that the notice of deficiency was sent to petitioner by certified mail on January 3, 2022. Petitioners failed to file a response to the Court's Order to Show Cause. The record establishes that the petition was not timely filed. See I.R.C. sections 6213(a) and 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).

Upon due consideration, it is

ORDERED that the parties Joint Proposed Stipulated Decision, filed September 30, 2022, is hereby deemed stricken from the Court's record in this case. It is further

ORDERED that the Court's Order to Show Cause, served December 23, 2022, is hereby made absolute. It is further

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the petition was not timely filed as to tax year 2019.


Summaries of

Cartagena v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 8412-22S (U.S.T.C. Mar. 2, 2023)
Case details for

Cartagena v. Comm'r of Internal Revenue

Case Details

Full title:MANUEL E. CARTAGENA & TANIA CARTAGENA, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 2, 2023

Citations

No. 8412-22S (U.S.T.C. Mar. 2, 2023)