Opinion
8699-23S
02-27-2024
JORDAN INSKEEP & KILEY INSKEEP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
On June 1, 2023, the Petition to commence this case was electronically filed by petitioners, seeking review of a notice of deficiency, dated January 9, 2023, issued for petitioners' 2020 tax year. On February 26, 2024, the parties filed a Proposed Stipulated Decision. However, upon further review of the record, it appears the Court may not properly have jurisdiction in this case.
Like all federal courts, the Tax Court is a court of limited jurisdiction. Relevant to this case, our jurisdiction in a deficiency case depends on the issuance of a valid notice of deficiency and the timely filing of a petition within 90 days of the issuance of the notice. See Internal Revenue Code (I.R.C.) §6213(a); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases).
The notice of deficiency on which this case is based indicates that the last day to file a petition with the Tax Court was April 10, 2023. As noted above, the Petition was electronically filed on June 1, 2023. Accordingly, it appears that the Petition was not timely filed and, if not, this Court is without jurisdiction in this case.
Upon due consideration, it is
ORDERED that, on or before March 20, 2024, respondent shall file a Response to this order and attach to it a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the deficiency notice on which this case is based to petitioners at their last known address by certified mail on or before January 9, 2023. It is further
ORDERED that, on or before March 20, 2024, petitioners and respondent each shall show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction on the grounds the Petition was not timely filed. Petitioners shall attach to their response to this Order copies of all documents on which they rely to establish that the Petition in this case was timely filed.
The Court will hold in abeyance the parties' Proposed Stipulated Decision pending resolution of the jurisdictional issue discussed above.