Opinion
8395-20
10-04-2021
Sharon Carmel Hennington & Alan E. Hennington Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge
This case is currently calendared for trial at the Court's November 15, 2021, trial session for Dallas, Texas. Petitioners seek review of a notice of deficiency issued with respect to the 2017 tax year. A copy of the notice of determination on which this case is based is attached to the petition. On September 21, 2021, the parties filed a proposed stipulated decision. Upon further review of the record, the notice of deficiency attached to the petition in this case indicates that it was issued only to petitioner Alan E. Hennington. No notice of deficiency issued to petitioner Sharon Carmel Hennington has been produced by petitioners or respondent.
This Court is a court of limited jurisdiction. In a case seeking redetermination of a deficiency, the jurisdiction of the Court depends on the issuance of a valid notice of deficiency and the filing of a Tax Court petition within 90 days after the notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day). See Internal Revenue Code section 6213(a). As the record does not contain a copy of a notice of deficiency issued to Sharon Carmel Hennington, it appears that the Court may lack jurisdiction in this case with respect to petitioner Sharon Carmel Hennington.
Upon due consideration, it is
ORDERED that, on or before October 19, 2021, the parties shall show cause in writing why so much of this case relating to petitioner Sharon Carmel Hennington should not be dismissed for lack of jurisdiction on the grounds that no notice of deficiency for tax year 2017 was issued to Sharon Carmel Hennington sufficient to confer jurisdiction on this Court. We will hold in abeyance the parties' proposed stipulated decision filed September 21, 2021.
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