Opinion
14724-23S
05-14-2024
ELIZABETH GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy, Special Trial Judge
This case is calendared for trial at the Court's October 7, 2024, Los Angeles, California, trial session.
The petition in this case was electronically filed in DAWSON at 6:39 PM ET on September 14, 2023. The 90-day period for timely filing a petition with this Court expired on September 11, 2023.
Like other federal courts, we are a Court of limited jurisdiction, and we may exercise our jurisdiction only to the extent authorized by Congress. § 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985). Our jurisdiction in deficiency cases is predicated on a valid notice of deficiency and a timely petition. §§ 6213, 7442; Rules 13, 20; Dees v. Commissioner, 148 T.C. 1, 3-4 (2017). Under section 6213(a), a petition must be filed within 90 days after the notice of deficiency is mailed.
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure.
A petition is ordinarily "filed" when it is received by the Tax Court in Washington, D.C. See, e.g., Leventis v. Commissioner, 49 T.C. 353, 354 (1968). Although the Court may sit at any place within the United States, its principal office, its mailing address, and its Clerk's office are in the District of Columbia. § 7445; Rule 10. And a document that is electronically filed with the Court is filed when it is received by the Court as determined in reference to where the Court is located. Nutt v. Commissioner, 160 T.C. No. 10 (May 2, 2023). The period for the petition to be treated as timely filed ended on 11:59 PM ET on September 11, 2023. See Rule 22(d); Nutt, 160 T.C. No. 10.
The premises considered, it is
ORDERED that, on or before June 13, 2024, the Commissioner shall file a response to this Order and attach a copy of the postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing that he sent the notice for tax year 2020 to Ms. Gonzalez at her last known address by certified mail on or before June 12, 2023. It is further
ORDERED that, on or before June 13, 2024, the parties shall show cause in writing why the Court should not, on its own motion, dismiss this case for lack of jurisdiction, on the ground that the petition was not timely filed. Ms. Gonzalez shall attach to her response to this Order copies of all documents, if any, on which she relies to establish that the petition in this case was timely filed.