Opinion
33644-21
01-05-2023
TERRI L. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge.
Upon further review of the record in this case, it appears that the Petition may not have been timely filed. The Petition seeks review of a Notice of Deficiency dated July 12, 2021, and addressed to petitioner at a mailing address within the United States. This suggests that the 90-day period for filing a timely petition with the Tax Court as to that Notice may have expired on October 12, 2021, as stated therein. The Petition in this case was received by the Court and filed on October 22, 2021. The envelope in which the Petition was mailed to the Court bears a postmark of October 16, 2021. If, as it appears, the Petition was not timely filed, we would lack jurisdiction over this matter. See I.R.C. §§ 6213(a), 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).
Accordingly, and for cause, it is
ORDERED that, on or before February 3, 2023, each party shall file a response showing cause in writing why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground that the Petition was not timely filed. It is further
ORDERED that respondent shall attach to his response a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing that the Notice of Deficiency upon which this case is based was sent by certified or registered mail to petitioner at her last known address on or about July 12, 2021. It is further
ORDERED that the Clerk of the Court shall copy pages three through 15 of the document filed as petitioner's Ratification of Petition on November 14, 2022, and shall file those pages, as of the foregoing date, as petitioner's First Amended Petition. It is further
ORDERED that the Clerk of the Court shall change petitioner's mailing address in the Court's records to match the address listed by petitioner in the First Amended Petition. It is further
ORDERED that respondent's Answer, filed December 16, 2022, is recharacterized as respondent's Answer to Amended Petition. It is further
ORDERED that respondent's Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted, filed January 14, 2022, is moot.
Petitioner is advised that failure to comply with this Order may result in the dismissal of this case.