Opinion
21740-21
03-30-2022
JUDY C. CHASTAIN & KERRY C. CHASTAIN, Petitioners 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 June 15, 2021, and 2017 was referenced as the taxable year in dispute. Attached to the petition was a notice of deficiency dated January 25, 2021, issued to petitioners with respect to the 2017 taxable year.
Thereafter, and unexpectedly given the state of the record, the parties on March 30, 2022, submitted a stipulated decision resolving the case. Nonetheless, review of the record continues to suggest a fundamental jurisdictional defect that would prevent entry of the just-referenced decision. In particular, the date of the notice of deficiency underlying this proceeding indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on April 26, 2021. Conversely, the envelope in which the petition was received bears a postmark dated June 10, 2021.
The premises considered, it is
ORDERED that, on or before April 27, 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.).