Opinion
7567-20S
12-30-2021
Alan Akira Hoshino, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
EUNKYONG CHOI SPECIAL TRIAL JUDGE
This case is calendared for trial at the February 28, 2022, Seattle, Washington, Trial Session of the Court.
The petition in this case was filed on July 10, 2020. Petitioner seeks review of a notice of deficiency dated February 18, 2020, issued for the taxable year 2017. Attached to that petition is a copy of the February 18, 2020, deficiency notice issued to petitioner. That deficiency notice states that the date to file a timely Tax Court petition as to that notice would expire on May 18, 2020.
The petition, filed July 10, 2020, arrived at the Court by Certified Mail. The Postmark was illegible and does not provide the date the envelope was mailed.
An examination of the petition, the deficiency notice attached to that petition, and the envelope in which the petition arrived, suggests that the petition in this case was not filed timely as of May 18, 2020. If such be the case, this Court would lack jurisdiction to redetermine a deficiency in petitioner's tax for 2017. I.R.C. secs 6213(a), 7502; Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration, it is
ORDERED that, on or before January 24, 2022, respondent shall file a response to this Order and attach thereto, a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing the February 18, 2020, deficiency notice for 2017, upon which this case is based, was sent by certified or registered mail to petitioner at their last known address on or about February 18, 2020. It is further
ORDERED that, on or before January 24, 2022, petitioner and respondent each shall show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed.