Opinion
36026-21S
09-02-2022
MYRON LEONARD FULTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the December 12, 2022, Philadelphia, Pennsylvania, Trial Session of the Court.
On November 18, 2021, the petition commencing this case was filed. Petitioner seeks review of a notice of deficiency dated August 16, 2021, issued for the taxable year 2019. Attached to the Petition is a copy of the August 16, 2021, notice of deficiency issued for 2019, which states the last day for filing a timely Tax Court petition is November 15, 2021. The envelope in which the petition was mailed to the Court does not include a date.
On August 29, 2022, the parties filed a Proposed Stipulated Decision. Pending before the Court in Hallmark Research Collective v. Commissioner (Docket No. 21284-21) (Hallmark) is a motion asking the Court to vacate its previous order granting dismissal of Hallmark's deficiency case for lack of jurisdiction. The Hallmark motion to vacate asks the Court to address whether I.R.C. § 6213(a)'s 90-day limit for filing a petition in this Court (after the issuance of a notice of deficiency) is jurisdictional or may be equitably tolled in light of the recent United States Supreme Court decision, Boechler, P.C. v. Commissioner, 142 S.Ct. 1493 (2022).
Upon due consideration and for cause, it is
ORDERED that this case is stricken for trial from the Court's December 12, 2022, Philadelphia, Pennsylvania, Trial Session. Petitioner is not expected to appear at the calendar call on Monday, December 12, 2022, and jurisdiction is retained by the undersigned. It is further
ORDERED that, after the Court issues its opinion in Hallmark Research Collective v. Commissioner, the Court will contact the parties to schedule a conference call.