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Gritzmacher v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 5518-22 (U.S.T.C. Mar. 27, 2023)

Opinion

5518-22

03-27-2023

RICHARD GREY GRITZMACHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Travis A. Greaves, Judge.

This case is calendared for trial during the Court's April 3, 2023 Knoxville, Tennessee Trial Session. On March 21, 2023, the parties filed a Proposed Stipulated Decision and Settlement Stipulation for the Court's consideration in this case. However, upon further review of the record, it appears that the Petition may not have been timely filed. The Petition seeks review of a Notice of Deficiency dated November 15, 2021, and addressed to petitioner at a mailing address within the United States. This suggests that the 90-day period for filing a timely petition with the Tax Court as to that Notice may have expired on February 14, 2022, as stated therein. The Petition in this case was received by the Court and filed on February 28, 2022. The envelope in which the Petition was mailed to the Court bears a U.S. Postal Service postmark of February 22, 2022. If, as it appears, the Petition was not timely filed, we would lack jurisdiction over this matter. See I.R.C. §§ 6213(a), 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022). Upon due consideration, it is

ORDERED that this case is stricken from the above-referenced trial session, and jurisdiction is retained by the undersigned. It is further

ORDERED that, on or before April 24, 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 petitioner at his last known address on or about November 15, 2021. It is further

ORDERED that action on the parties' Proposed Stipulated Decision and Settlement Stipulation shall be held in abeyance pending further direction by the Court.

Petitioner is advised that failure to comply with this Order may result in the dismissal of this case.


Summaries of

Gritzmacher v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 5518-22 (U.S.T.C. Mar. 27, 2023)
Case details for

Gritzmacher v. Comm'r of Internal Revenue

Case Details

Full title:RICHARD GREY GRITZMACHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 27, 2023

Citations

No. 5518-22 (U.S.T.C. Mar. 27, 2023)