Opinion
7188-21
11-17-2021
Shane Padriac Hurley 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 March 4, 2021, and 2019 was referenced as the taxable year in dispute. Attached to the petition was a notice of deficiency dated August 31, 2020, issued to petitioner with respect to the 2019 taxable year. An answer to the petition followed on June 30, 2021, but did not address jurisdictional matters.
Thereafter, and unexpectedly given the state of the record, the parties on November 15, 2021, submitted a stipulated decision resolving the case and reflecting no deficiency due from petitioner for 2019. 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 30, 2020. Conversely, the envelope in which the petition was received was sent by USP Next Day Air, suggesting shipment potentially well beyond November 30, 2020, after the petition had erroneously been sent to and received by the Internal Revenue Service (IRS).
The premises considered, it is
ORDERED that, on or before December 15, 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.).
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