Opinion
23674-21S
08-05-2022
ASHLEY LEANNA FORD & AARON ANDREW FORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge.
TO SHOW CAUSE This case is calendared for trial at the Court's December 5, 2022, Dallas, Texas trial session.
A petition commencing this case was filed on July 2, 2021. Petitioners seek review of the notice of deficiency (notice) dated March 29, 2021, and issued to them for 2018. Attached to the petition is a copy of that notice, which states the last day for filing a timely Tax Court petition as to that notice would expire on June 28, 2021. The petition arrived at the Court on July 2, 2021 in a FedEx Express Saver envelope dated June 25, 2021.
An examination of the petition and the notice suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to redetermine a deficiency for 2018. See I.R.C. secs. 6213(a), 7502; see also Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before September 12, 2022, respondent shall file a response to this order and attach thereto a copy of the postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the notice for 2018 upon which this case is based to petitioners at their last known address by certified mail on or before March 29, 2021. It is further
ORDERED that, on or before September 12, 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 their petition was timely filed.