Opinion
4125-23
12-22-2023
MAXIMINO CIERVO & CORAZON CIERVO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge.
Petitioners seek review of a notice of deficiency, dated January 3, 2022, issued for petitioners' 2019 tax year. On December 18, 2023, the parties filed a Proposed Stipulated Decision for the Court's consideration.
This Court is a court of limited jurisdiction. Relevant to this case, our jurisdiction in a deficiency case generally depends on the issuance of a valid notice of deficiency and the timely filing of a petition within 90 days of the issuance of the notice. See Internal Revenue Code (I.R.C.) §6213(a); Briley v. Commissioner, 622 Fed.Appx. 305 (4th Cir. 2015) (per curiam); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases). If a petition is timely mailed, as indicated by the postmark on the envelope containing the petition, and properly addressed to the United States Tax Court in Washington, D.C., it is treated as being timely filed. I.R.C. sec. 7502(a).
The notice of deficiency upon which this case is based indicates that the last day to file a petition with the Tax Court was April 4, 2022. On February 28, 2023, the petition to commence this case was received and filed by the Court. The envelope containing the petition bears a postmark dated February 21, 2023. Accordingly, it appears that the petition was not timely filed and, if not, this Court is without jurisdiction in this case.
Upon due consideration, it is
ORDERED that, on or before January 16, 2024, respondent shall file a Response to this order and attach to it a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing the date on which respondent mailed the notice of deficiency for 2019 to petitioners at their last known address. It is further
ORDERED that, on or before January 16, 2024, petitioners and respondent shall show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction on the grounds that 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 that the petition in this case was timely filed. The Court will hold in abeyance the Proposed Stipulated Decision pending resolution of the jurisdictional issue in this case.