Opinion
6412-24
09-18-2024
MELISSA GROSS & DANIAL JOHN GROSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On August 6, 2024, the Court issued an Order to Show Cause directing the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that it was not timely filed. On August 21, 2024, respondent filed a Response to Order to Show Cause, asserting that the Petition was untimely. Respondent attached to the Response a copy of the Certified Mail List as evidence of the fact that the notice of deficiency was sent to petitioners by certified mail on November 13, 2023. The Petition was filed on April 22, 2024, which is 161 days after the mailing of the notice of deficiency. The Petition arrived at the Court in an envelope bearing a United States Postal Service postmark of April 12, 2024, which is 151 days after the mailing of the notice of deficiency. Petitioner failed to file a response to the Order to Show Cause.
The record establishes that the petition was not timely filed. See I.R.C. sections 6213(a) and 7502; Foster v. Commissioner, 445 F.2d 799, 800 (10th Cir. 1971); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases).
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, served August 6, 2024, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the Petition was not timely filed as to tax year 2021.