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Haruta v. Comm'r of Internal Revenue

United States Tax Court
Aug 25, 2022
No. 9915-22S (U.S.T.C. Aug. 25, 2022)

Opinion

9915-22S

08-25-2022

TOMONORI HARUTA & JUNKO IKUTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

KATHLEEN KERRIGAN CHIEF JUDGE

On April 26, 2022, petitioners filed the petition to commence this case, indicating therein that they seek review of a notice of deficiency issued for their 2019 tax year. Petitioners attached to the petition an IRS Letter 555-M, dated March 4, 2022, which implies that a notice of deficiency for 2019 was previously sent to petitioners and advised them that any Tax Court petition must be filed by April 28, 2022. Petitioners did not attach to the petition a copy of the notice of deficiency issued to them for 2019.

On August 24, 2022, respondent filed a Status Report and attached thereto a copy of the notice of deficiency issued to petitioners for their 2019 tax year. That notice of deficiency is dated June 13, 2022, which appears to indicate that the petition filed to commence this case is premature in that it was filed before the notice of deficiency for 2019 was issued to petitioners.

The Tax Court is a court of limited jurisdiction. We may exercise jurisdiction only to the extent expressly provided by statute. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). In a deficiency case, this Court's jurisdiction depends on the issuance of a valid notice of deficiency and a timely filed petition after that notice has been issued. Internal Revenue Code section 6213(a); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). If the petition in this case was filed before the notice of deficiency for tax year 2019 was issued to petitioners, the Court would be without jurisdiction and we would be obliged to dismiss this case for lack of jurisdiction.

Upon due consideration of the foregoing, it is

ORDERED that, on or before September 12, 2022, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction.


Summaries of

Haruta v. Comm'r of Internal Revenue

United States Tax Court
Aug 25, 2022
No. 9915-22S (U.S.T.C. Aug. 25, 2022)
Case details for

Haruta v. Comm'r of Internal Revenue

Case Details

Full title:TOMONORI HARUTA & JUNKO IKUTA, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 25, 2022

Citations

No. 9915-22S (U.S.T.C. Aug. 25, 2022)