Opinion
5300-24
08-08-2024
CHRISTIAN HINZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
The petition in the above-docketed matter was filed on April 1, 2024, and 2021 was referenced as the taxable year in dispute. Attached to the petition was a notice of deficiency dated October 30, 2023, issued to petitioner with respect to the 2021 taxable year. An answer to the petition followed on May 23, 2024, but did not address jurisdictional matters.
Thereafter, and unexpectedly given the state of the record, the parties on August 7, 2024, submitted a stipulated decision resolving the case. Nonetheless, review of the record continues to suggest a fundamental jurisdictional defect that would prevent entry of the just-referenced decision. In particular, the date of the notice of deficiency underlying this proceeding indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on January 29, 2024. Conversely, the envelope in which the petition was received bears postage dated March 29, 2024.
The premises considered, it is
ORDERED that, on or before August 28, 2024, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction, on the ground that the petition was not mailed to or filed with the Tax Court within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.).