Opinion
11718-20
03-03-2022
Tracey L. Janvier Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
David Gustafson Judge
The parties have submitted a proposed stipulated decision, 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 apparently issued September 9, 2019. (Although the Commissioner's answer (Doc. 5) filed November 3, 2020, alleges in paragraph 2 that the NOD was issued September 9, 2020, a copy of the NOD is attached to the answer as Exhibit A, and it seems to bear the 2019 date .) 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; and the NOD notes that the "[l]ast date to petition Tax Court" was December 9, 2019.
However, the petition (Doc. 1) was evidently signed September 13, 2020, was mailed to the Tax Court on September 14, 2020, and was received by the Tax Court on September 16, 2020. That is, it was apparently filed not 90 days after the NOD was mailed but rather about a year after the NOD was mailed. It therefore appears that the petition was untimely and that the Tax Court lacks jurisdiction to redetermine the deficiency. It is therefore
ORDERED that, no later than March 28, 2022, each of the parties shall show cause (i.e., shall explain in a document filed with the Court) why the Tax Court should not dismiss the petition for lack of jurisdiction.