Opinion
4024-20S
08-29-2022
LAURIE HAYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
This case is calendared for trial at the September 6, 2022, Hartford, Connecticut, Trial Session of the Court.
On February 28, 2020, the petition commencing this case was filed. Petitioner seeks review of a notice of deficiency dated November 25, 2019, issued for the taxable year 2017. Attached to the Status Report filed on August 16, 2022, is a copy of the November 25, 2019, notice of deficiency issued for 2017, which states the last day for filing a timely Tax Court petition is February 24, 2020. There is no record of the envelope in which the petition was mailed to the Court.
On August 15, 2022, the parties filed a Proposed Stipulated Decision.
On August 26, 2022, the Court held a conference call with the parties. Petitioner confirmed that the petition was mailed.
Pending before the Court in Hallmark Research Collective v. Commissioner (Docket No. 21284-21) (Hallmark) is a motion asking the Court to vacate its previous order granting dismissal of Hallmark's deficiency case for lack of jurisdiction. The Hallmark motion to vacate asks the Court to address whether I.R.C. § 6213(a)'s 90-day limit for filing a petition in this Court (after the issuance of a notice of deficiency) is jurisdictional or may be equitably tolled in light of the recent United States Supreme Court decision, Boechler, P.C. v. Commissioner, 142 S.Ct. 1493 (2022).
Upon due consideration and for cause, it is
ORDERED that this case is stricken for trial from the Court's September 6, 2022, Hartford, Connecticut, Trial Session. Petitioner is not expected to appear at the calendar call on Tuesday, September 6, 2022. It is further
ORDERED that jurisdiction will be retained by the undersigned. It is further
ORDERED that, after the Court issues its opinion in Hallmark, the Court will contact the parties to schedule a conference call.