Opinion
30377-21
11-14-2023
RHONDA L. COCHRAN & ARTHUR COCHRAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
By Order to Show Cause, served September 27, 2023, 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 October 20, 2023, respondent filed a Response, in which he asserts that the petition was untimely. Respondent attached to the Response a copy of a postmarked certified mail list as evidence of the fact that the notice of deficiency was sent to petitioner by certified mail on May 27, 2021. The petition was filed on September 13, 2021, which is 109 days after the mailing of the notice of deficiency. The petition arrived at the Court in an envelope with a U.S. Postal Service postmark dated September 8, 2021, which is 104 days after the mailing of the notice of deficiency. 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; Rochelle v. Commissioner, 293 F.3d 740, 741 (5th Cir. 2002) (per curiam), aff 'g 116 T.C. 356 (2001); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases).
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, served September 27, 2023, 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 2018.