Opinion
11317-20S
12-28-2021
John Charles Intile, IV & Adrian M. Mirabile Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Adam B. Landy, Special Trial Judge
This case is calendared for trial at the February 7, 2022, Tallahassee, Florida remote trial session of the Court.
A petition commencing this case was filed on August 3, 2020. Petitioners seek review of the notice of deficiency ("notice") dated February 24, 2020, and issued to them for 2017. Attached to respondent's answer, filed November 20, 2020, is a copy of the notice, which states the last day for filing a timely Tax Court petition as to that notice would expire on May 26, 2020. The petition arrived at the Court in a UPS 2nd Day Air A.M. envelope, dated July 30, 2020. On December 15, 2021, the parties submitted a Proposed Stipulated Decision for the Court's consideration.
An examination of the petition and the notice suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to redetermine a deficiency for 2017. See I.R.C. secs. 6213(a), 7502; see also Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before January 18, 2022, respondent shall file a response to this order and attach thereto, a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the notice for 2017 upon which this case is based to petitioners at their last known address by certified mail on or before February 24, 2020. It is further
ORDERED that, on or before January 18, 2022, petitioners and respondent each shall show cause in writing why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed. Petitioners shall attach to their response to this order copies of all documents upon which they rely to establish that their Tax Court petition in this case was timely filed.
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