Opinion
9872-22S
01-26-2024
PAMELA HODGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge
A petition commencing this case was filed on April 26, 2022. On June 7, 2022, petitioner filed a First Amended Petition. Petitioner seeks review of the notice of deficiency dated January 25, 2021, issued to her for tax year 2017.
On November 8, 2022, respondent filed an Answer to Amended Petition. Attached to the Answer to Amended Petition is a copy of the January 25, 2021, deficiency notice issued for 2017, which states the last day for filing a timely Tax Court petition as to that notice would expire on April 26, 2021. The petition, filed on April 26, 2022, arrived at the Court in an envelope with a UPS Ground label. On January 24, 2024, the parties submitted a stipulated decision for the Court's consideration.
An examination of the petition and the copy of the notice of deficiency attached thereto suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to review the January 25, 2021, deficiency notice for 2017 upon which this case is based. I.R.C. secs. 6213(a), 7502; Pugsley v. Commissioner, 749 F.2d 691, 692 (11th Cir. 1985); see also Allen v. Commissioner, 2022 WL 17825934 (11th Cir. 2022); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before February 16, 2024, 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 deficiency notice for 2017 upon which this case is based to petitioner at her last known address by certified mail on or before January 25, 2021. It is further
ORDERED that, on or before February 16, 2024, 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 her response to this Order, copies of all documents upon which she relies to establish her Tax Court petition in this case was timely filed.
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