Opinion
13433-20S
11-19-2021
Gregory William Hord & Regina Michelle Hord Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge
The petition in the above-docketed matter was filed on November 18, 2020, and 2017 was referenced as the taxable year in dispute. An answer to the petition followed on January 15, 2021, attaching a notice of deficiency dated August 17, 2020, issued to petitioner with respect to the 2017 taxable year. but did not address jurisdictional matters.
Thereafter, and unexpectedly given the state of the record, the parties on November 18, 2021, submitted a stipulated decision resolving the case and reflecting no deficiency or penalty due from petitioners for 2017. 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 November 16, 2020. Conversely, the envelope in which the petition was received had been sent by UPS Ground, and although it reflects a ship date of November 16, 2020, UPS Ground is not a designated private delivery service for purposes of the section 7502, I.R.C., timely mailing provisions.
The premises considered, it is ORDERED that, on or before December 17, 2021, 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.).