Opinion
25307-22S
05-15-2023
DANIEL J. FLAGG AND HELEN L. FLAGG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Diana L. Leyden, Special Trial Judge
This case is calendared for trial at the September 18, 2023, Boston, Massachusetts, Trial Session of the Court.
The petition in this case was filed on November 14, 2022. Petitioners seek review of a notice of deficiency dated August 8, 2022, issued for the taxable year 2020. Attached to the Answer is a copy of the August 8, 2022, deficiency notice issued to petitioners. That deficiency notice states that the date to file a timely Tax Court petition as to that notice would expire on November 7, 2022.
The petition, filed November 14, 2022, arrived at the Court in an envelope bearing no postmark.
An examination of the petition, the deficiency notice attached to the answer, and the envelope in which the petition arrived, suggests that the petition in this case was not filed timely as of November 7, 2022. If such be the case, this Court would lack jurisdiction to redetermine a deficiency in petitioners' tax for 2020. I.R.C. secs 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
ORDERED that, on or before June 15, 2023, respondent shall file a response to this Order and attach thereto, a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing the August 8, 2022, deficiency notice for 2020, upon which this case is based, was sent by certified or registered mail to petitioners at their last known address on or about August 8, 2022. It is further
ORDERED that, on or before June 15, 2023, petitioners, and respondent each shall show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed.