Opinion
11642-24
09-11-2024
JONATHAN GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge.
A Petition commencing this case was filed on July 8, 2024. Petitioner seeks review of the notice of deficiency dated April 1, 2024, issued to him for tax year 2021. On July 8, 2024, petitioner also filed an Attachment to Petition, which is a copy of the April 1, 2024, deficiency notice issued for 2021, which states the last day for filing a timely Tax Court petition as to that notice would expire on July 1, 2024. The petition, filed on July 8, 2024, arrived at the Court in an envelope with a United States Postal Service postmark of July 2, 2024.
An examination of the Petition, the copy of the notice of deficiency in the Attachment to Petition, as well as the envelope in which the petition was received, suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to review the April 1, 2024, deficiency notice for 2021 upon which this case is based. I.R.C. secs. 6213(a), 7502; Organic Cannabis Found., LLC v. Commissioner, 962 F.3d 1082 (9th Cir. 2020); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases).
Upon due consideration and for cause, it is
ORDERED that, on or before October 2, 2024, 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 2021 upon which this case is based to petitioner at his last known address by certified mail on or before April 1, 2024. It is further
ORDERED that, on or before October 2, 2024, petitioner 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. Petitioner shall attach to his response to this Order, copies of all documents upon which he relies to establish his Tax Court Petition in this case was timely filed.