Opinion
6039-21
03-14-2022
EDUAEDO ESPINOZA & OLGA AREVALOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER TO SHOW CAUSE
Emin Toro, Judge.
A petition commencing this case was filed on February 24, 2021. Petitioners seek review of a notice of deficiency dated November 23, 2020, issued to them for the taxable year 2018. Attached to the answer is a copy of the November 23, 2020, notice of deficiency stating that the last day for filing a timely Tax Court petition was February 22, 2021.
The petition, filed on February 24, 2021, arrived at the Court in an envelope with a postmark of February 23, 2021.
An examination of the petition and the copy of the notice of deficiency suggests the petition may not have been timely filed. If that is correct, this Court would lack jurisdiction to review the November 23, 2020, notice of deficiency for the taxable year 2018 upon which this case is based. I.R.C. §§ 6213(a), 7502; Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration, it is hereby
ORDERED that, on or before March 28, 2022, 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 the taxable year 2018 upon which this case is based to petitioners at their last known address by certified mail on or before November 23, 2020. It is further
ORDERED that, on or before March 28, 2022, petitioners 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. 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.