Opinion
32304-21S
06-12-2023
ORWIN A. ETKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Eunkyong Choi Special Trial Judge
This case is calendared for trial at the Court's September 25, 2023, Los Angeles, California trial session. On October 12, 2021, the Court received and filed a petition from petitioner. However, upon review of the petition, it was seen that a Notice of Deficiency was not included. On February 4, 2022, the Court served an Order on respondent instructing him to on or before March 7, 2022, file a response to this Order and shall attach thereto a complete copy of the Notice of Deficiency upon which this case is based. On March 7, 2023, respondent filed a response to that Order and filed a Notice of Deficiency upon which this case was based. However, upon review it was seen that the Notice of Deficiency provided by respondent does not have a "Last day to filed with the U.S. Tax Court" date. Therefore, it is unclear to the Court if the petition was timely filed or not and whether the Court has jurisdiction to hear this case. Upon due consideration it is hereby
ORDERED that, on or before July 12, 2023, the parties shall show cause in writing as to why the Court, on its own motion, should not dismiss this case for Lack of Jurisdiction upon the ground that the petition in this case was not filed within the time prescribed by I.R.C. § 6330 or § 7502.
Petitioner is advised that the failure to respond to this Order to Show Cause may result in the dismissal of this case.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov.