Opinion
16942-21
01-24-2022
Stefanie M. Hartzell & Kyle L. Hartzell Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge
A petition commencing this case was filed on May 14, 2021. Petitioners seek review of the notice of deficiency dated February 1, 2021, issued to them for tax year 2018. Attached to the petition is a copy of that February 1, 2021, deficiency notice issued for 2018, which states the last day for filing a timely Tax Court petition as to that notice would expire on May 3, 2021. The petition, filed on May 14, 2021, arrived at the Court in an envelope with a postmark of May 8, 2021. On January 21, 2022, the parties submitted a stipulated decision for the Court's consideration.
An examination of the petition and the copy of the notice of deficiency suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to review the February 1, 2021, deficiency notice for 2018 upon which this case is based. 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 and for cause, it is
ORDERED that, on or before February 14, 2022, 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 2018 upon which this case is based to petitioners at their last known address by certified mail on or before February 1, 2021. It is further
ORDERED that, on or before February 14, 2022, petitioners 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. Petitioners shall attach to their response to this Order, copies of all documents upon which they rely to establish their Tax Court petition in this case was timely filed.
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