Opinion
5892-24
09-20-2024
LEE ANN CRAIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge.
A petition commencing this case was filed on April 15, 2024. Petitioner seeks review of the notice of deficiency dated January 8, 2024, issued to her for tax year 2021. A copy of that January 8, 2024, deficiency notice issued for 2021 was filed by petitioner on April 15, 2024, which states the last day for filing a timely Tax Court petition as to that notice would expire on April 8, 2024. The petition was electronically filed on April 15, 2024. On September 18, 2024, 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 January 8, 2024, deficiency notice for 2021 upon which this case is based. I.R.C. secs. 6213(a), 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 and for cause, it is
ORDERED that, on or before October 11, 2024, 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 2021 upon which this case is based to petitioner at her last known address by certified mail on or before January 8, 2024. It is further
ORDERED that, on or before October 11, 2024, petitioner 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. Petitioner shall attach to her response to this Order, copies of all documents upon which she relies to establish her Tax Court petition in this case was timely filed.