Opinion
36778-21
11-22-2022
ROGER A. ISRAELSON & PATRICIA L. ISRAELSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Courtney D. Jones Judge
This case is scheduled for trial at the session of the Court scheduled to commence on February 6, 2023, in Dallas, Texas. The parties have submitted a Proposed Stipulated Decision (Doc. 11), but we will ask them to show cause why the Court should not instead dismiss the petition for lack of jurisdiction. The notice of deficiency (NOD) on which this case is based was issued September 13, 2021.
Under I.R.C. section 6213(a), the petition was required to be filed with the Tax Court "[w]ithin 90 days" after the NOD was mailed "not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day." Accordingly, the last day to timely file a petition with the Tax Court to commence this case was December 13, 2021. However, the petition (Doc. 1) was mailed to the Tax Court (USPS Priority Mail Express 1-Day) on December 14, 2021 and was received by the Court on December 15, 2021. That is, it was apparently filed 91 days after the NOD was mailed. It therefore appears that the petition was untimely and that this Court lacks jurisdiction to redetermine the deficiency. It is, therefore
ORDERED that, on or before December 6, 2022, the parties shall show cause why the Court should not dismiss this case for lack of jurisdiction.