Opinion
29252-21
01-27-2022
Shamira Johnson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge
A petition commencing this case was filed on August 30, 2021. Petitioner seeks review of the notice of deficiency dated December 22, 2020, issued to her for tax year 2018. Attached to the petition is a copy of that December 22, 2020, deficiency notice issued for 2018, which states the last day for filing a timely Tax Court petition as to that notice would expire on March 11, 2021. The petition, filed August 30, 2021, arrived at the Court in an envelope with a U.S. Postal Service postmark of August 24, 2021.
An examination of the petition, the copy of the notice of deficiency, as well as the envelope in which the petition was received, suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to review the December 22, 2020, deficiency notice for 2018 upon which this case is based. I.R.C. secs. 6213(a), 7502; 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 February 17, 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 deficiency notice for 2018 upon which this case is based to petitioner at her last known address by certified mail on or before December 22, 2020. It is further
ORDERED that, on or before February 17, 2022, petitioner 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. Petitioner shall attach to her response to this Order, copies of all documents upon which she relies to establish her Tax Court petition in this case was timely filed.
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