Opinion
12173-21L
10-08-2021
Amanda L. Hunt Petitioner 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 April 12, 2021, and 2006 and 2009 were referenced as the taxable years in dispute. Attached to the petition was a notice of determination concerning collection action dated March 8, 2021, issued to petitioner with respect to the 2006 and 2009 taxable years. An answer to the petition followed on June 29, 2021, but did not address jurisdictional matters.
Subsequently, on October 7, 2021, petitioner filed a Motion To Dismiss seeking a voluntary dismissal of this collection proceeding. However, such basis for dismissal is appropriate only if the Court otherwise has jurisdiction over a proper collection case. Here, review of the record herein suggests a fundamental jurisdictional defect. The date of the notice of determination underlying this proceeding for 2006 and 2009 indicates a statutory deadline for filing a petition pursuant to section 6330(d) of the Internal Revenue Code (I.R.C.) that expired on April 7, 2021. Conversely, the envelope in which the petition was received bears postage dated April 8, 2021.
The premises considered, it is
ORDERED that, on or before November 8, 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 6330(d) or 7502 of the Internal Revenue Code (I.R.C.).
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