Opinion
22997-19S
12-30-2021
Holly W. Han, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
EUNKYONG CHOI SPECIAL TRIAL JUDGE
This case is calendared for trial at the February 28, 2022, Seattle, Washington, Trial Session of the Court.
The petition in this case was filed on December 30, 2019. Petitioner seeks review of a notice of deficiency dated May 6, 2019, issued for the taxable year 2016. Attached to that petition is a copy of the May 6, 2019, deficiency notice issued to petitioner. That deficiency notice states that the date to file a timely Tax Court petition as to that notice would expire on August 5, 2019.
The petition, filed December 30, 2019, arrived at the Court by Certified Mail with the Postmark DEC 21 2019.
An examination of the petition, the deficiency notice attached to that petition, and the envelope in which the petition arrived, suggests that the petition in this case was not filed timely as of August 5, 2019. If such be the case, this Court would lack jurisdiction to redetermine a deficiency in petitioner's tax for 2016. I.R.C. secs 6213(a), 7502; Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration, it is
ORDERED that, on or before January 24, 2022, respondent shall file a response to this Order and attach thereto, a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing the May 6, 2019, deficiency notice for 2016, upon which this case is based, was sent by certified or registered mail to petitioner at their last known address on or about May 6, 2019. It is further
ORDERED that, on or before January 24, 2022, petitioner and respondent each shall show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed.