Opinion
21588-22S
03-24-2023
ALFRED MITCHELL GABBIN & STACEY LAUREN GABBIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy Special Trial Judge
A petition commencing this case was electronically filed on October 7, 2022. Petitioners seek review of the notice of deficiency (notice) dated July 8, 2022, and issued to petitioners for their tax year 2020. Attached to the petition is a copy of that notice, which states the last day for filing a timely petition as to that notice would expire on October 6, 2022.
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 2020. See I.R.C. § 6213(a); see also Hallmark Research Collective v. Commissioner, 159 T.C. No. 6 (Nov. 29, 2022); 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 April 28, 2023, respondent shall file a response to this Order and attach thereto, a copy of the postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing respondent sent the notice for 2020 to petitioners at their last known address by certified mail on or before July 8, 2022. It is further
ORDERED that, on or before April 28, 2023, 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 which they rely upon to establish their petition in this case was timely filed.