Opinion
7561-23S
06-21-2023
VICTOR FRISK & TARYN GALLO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
On June 17, 2023, petitioners electronically filed six sets of documents, designating each filing as petitioners' "Exhibit(s)." Some of these filings appear to consist of documents in the nature of evidence. Petitioners are therefore informed that those documents have not been received into evidence by the Court, and that, unless otherwise directed by the Court, the appropriate time to present documentary evidence for inclusion in the Court's record is at the trial of this matter. Generally, evidentiary materials are not filed with the Court.
Notwithstanding the foregoing, the Court notes that the set of documents electronically filed and designated by petitioners at Docket Index No. 8 appears to consist of a copy of the Notice of Deficiency upon which this case is based. That Notice is dated January 9, 2023, and addressed to petitioners at a mailing address within the United States. This suggests that the 90-day period for filing a timely petition with this Court as to that Notice may have expired on April 10, 2023, as stated in the Notice. Petitioners electronically filed the Petition to commence this case on May 14, 2023. If, as it appears, the Petition was not timely filed, we would lack jurisdiction over this matter. See I.R.C. § 6213(a); Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).
In consideration of the foregoing, it is
ORDERED that, on or before July 12, 2023, each party shall file a response showing cause in writing why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground that the Petition was not timely filed. It is further
ORDERED that respondent shall attach to his response a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing that the Notice of Deficiency upon which this case is based was sent by certified or registered mail to petitioners at their last known address on or about January 9, 2023.
Failure to comply with this Order may result in the dismissal of this case or other appropriate action by the Court.