Opinion
2075-24
05-28-2024
MEMUNA F. DARAMY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
On February 5, 2024, the Petition to commence this case was received and filed by the Court. Petitioner seeks review with respect to petitioner's 2021 tax year. On May 24, 2024, respondent filed a Response to the Court's Order served March 29, 2024, and attached a copy of a notice of deficiency, dated October 30, 2023, that was issued to petitioner for petitioner's 2021 tax year.
This Court is a court of limited jurisdiction. Our jurisdiction in a deficiency case depends on the issuance of a valid notice of deficiency and the timely filing of a petition within 90 days, or 150 days if the notice is addressed to a person outside the United States, of the issuance of the notice. See Internal Revenue Code section 6213(a); 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. §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 January 29, 2024. The envelope in which the Court received the Petition bears a postmark dated January 30, 2024. 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 July 12, 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 respondent sent the deficiency notice upon which this case is based to petitioner at petitioners' last known address by certified mail on or before October 30, 2023. It is further
ORDERED that, on or before July 12, 2024, petitioner and respondent each shall show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction on the grounds the Petition was not timely filed. Petitioner shall attach to petitioner's response to this Order all documents, if any, on which petitioner relies to establish that this Court has jurisdiction of this case.