Opinion
7132-21
03-15-2023
MAURICE HENDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On August 9, 2022, the parties filed a Joint Proposed Stipulated Decision for the Court's Consideration. By Order to Show Cause, dated December 22, 2022, the Court directed the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not timely filed.
On January 11, 2023, respondent filed a Response to the order to show cause. On February 6, 2023, respondent filed a supplement to his Response. In respondent's response, as supplemented, respondent asserts that the petition was untimely because it was filed on February 25, 2021, which was after the last date to petition the Court and the petition was mailed using UPS Ground, which is not a designated delivery service as defined in I.R.C. section 7502(f). Respondent attached to the Response a copy of the Certified Mail List as evidence of the fact that the notice of deficiency was sent to petitioner by certified mail on November 23, 2020. Petitioner failed to file a response to the Court's Order to Show Cause. The record establishes that the petition was not timely filed. See I.R.C. sections 6213(a) and 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, dated December 22, 2022, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the petition was not timely filed as to tax year 2018.