Opinion
32072-21S
02-01-2022
Nicholas M. Casaril & Michelle L. MacHale Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge
A petition commencing this case was filed on November 29, 2021. Petitioners seek review of the notice of deficiency dated August 2, 2021, issued to them for tax year 2019. Attached to the petition is a copy of that August 2, 2021, deficiency notice issued for 2019, which states the last day for filing a timely Tax Court petition as to that notice would expire on November 1, 2021. The petition was electronically filed on November 29, 2021. On January 27, 2022, the parties submitted a stipulated decision for the Court's consideration.
An examination of the petition and the copy of the notice of deficiency suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to review the August 2, 2021, deficiency notice for 2019 upon which this case is based. I.R.C. secs. 6213(a), 7502; 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 23, 2022, respondent shall file a Response to this order and attach thereto, a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the deficiency notice for 2019 upon which this case is based to petitioners at their last known address by certified mail on or before August 2, 2021. It is further
ORDERED that, on or before February 23, 2022, petitioners 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. Petitioners shall attach to their response to this Order, copies of all documents upon which they rely to establish their Tax Court petition in this case was timely filed.