Opinion
11367-20
12-14-2021
Michael P. Frederick & Cathy S. Frederick, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER AND ORDER TO SHOW CAUSE
Emin Toro Judge
A petition commencing this case was filed on August 10, 2020. Petitioners seek review of a notice of deficiency dated May 13, 2019, issued to them for the taxable year 2016. Attached to the petition is a copy of the May 13, 2019, notice of deficiency stating that the last day for filing a timely Tax Court petition was August 12, 2019.
The petition, filed on August 10, 2020, arrived at the Court in an envelope with a postmark of August 3, 2020. On December 10, 2021, the parties filed a Proposed Stipulated Decision (Doc. 6) for the Court's consideration.
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 May 13, 2019, notice of deficiency for the taxable year 2016 upon which this case is based. 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 hereby
ORDERED that, on or before January 3, 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 2016 upon which this case is based to petitioners at their last known address by certified mail on or before August 12, 2019. It is further
ORDERED that, on or before January 3, 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.