Opinion
10842-21
04-05-2022
EMMANUEL FARID HEREDIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge
On June 11, 2021, petitioner electronically filed the petition to commence this case. On October 12, 2021, respondent filed the Answer. Petitioner is seeking review of the notice of determination attached to the Answer, dated May 11, 2021, issued to him for tax periods ending December 31, 2012, and December 31, 2018.
An examination of the petition and the copy of the notice of determination attached to the Answer suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to review the May 11, 2021, notice of determination upon which this case is based. I.R.C. secs. 6320(c), 6330(d)(1); Smith v. Commissioner, 124 T.C. 36, 38-39 (2005); Offiler v. Commissioner, 114 T.C. 492, 498 (2000); Rule 330(b), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before April 27, 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 notice of determination upon which this case is based to petitioner at his last known address by certified mail on or before May 11, 2021. It is further
ORDERED that, on or before April 27, 2022, petitioner 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. Petitioner shall attach to his response to this Order, copies of all documents upon which he relies to establish his Tax Court petition in this case was timely filed.