Opinion
19139-21S
11-18-2021
Mary C. Hampton & David Penaloza-Sandoval Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge
On May 24, 2021, the petition to commence this case was received and filed by the Court. Petitioners indicate they seek review of notices of deficiency issued for their 2017 and 2018 tax years. A notice of deficiency issued to petitioners for their 2018 tax year is attached to the petition.
This Court is a court of limited jurisdiction. Relevant to this case, our jurisdiction in a deficiency case depends, in part, on the issuance of a notice of deficiency and the timely filing of a petition within 90 days of the issuance of the notice. See Internal Revenue Code (I.R.C.) sec. 6213. If a petition is timely mailed, as indicated by the postmark on the envelope containing the petition, it is treated as being timely filed. I.R.C. sec. 7502(a).
On October 7, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction and to Strike as to Taxable Year 2017 on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. Respondent indicates that petitioners have no objection to the granting of his motion. The record establishes that the petition was not timely filed as to the notice of deficiency issued to petitioners for their 2017 tax year, and we will dismiss for lack of jurisdiction so much of this case relating to tax year 2017.
Furthermore, we note that there also appears to be a jurisdictional issue with respect to petitioners' 2018 tax year. The notice of deficiency, dated February 1, 2021, issued to petitioners for their 2018 tax year indicates that the last day to file a petition with the Tax Court was May 3, 2021. The petition in this case was filed May 24, 2021. The envelope containing the petition that was received by the Court bears a postage meter mark dated May 18, 2021. Accordingly, it appears that the petition was not timely filed or timely mailed with respect to the 2018 notice of deficiency and, if so, this Court is without jurisdiction as to petitioners' 2018 tax year.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to tax year 2017 is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before December 10, 2021, the parties shall show cause in writing why so much of this case relating to tax year 2018 should not be dismissed for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code.