Opinion
6500-23
06-12-2023
JASON CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
KATHLEEN KERRIGAN CHIEF JUDGE
The petition in the above-docketed matter was filed on April 12, 2023, and 2020 was indicated as the taxable year in dispute. An answer to the petition followed on June 9, 2023, attaching a notice of deficiency dated January 3, 2023, issued to petitioner with respect to the 2020 taxable year, but the answer did not address jurisdictional matters.
Review of the record herein, however, continues to suggest a fundamental jurisdictional defect. The date of the notice of deficiency underlying this proceeding for 2020 references a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on April 3, 2023. Conversely, the envelope in which the petition was received bears a postmark dated April 4, 2023.
The premises considered, it is
ORDERED that, on or before July 7, 2023, 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.).