Opinion
24854-22
06-08-2023
JOSHUA R. KELLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
The petition in the above-docketed matter was filed on November 29, 2022, and 2020 was referenced as the taxable year in dispute. An answer to the petition followed on January 25, 2023, attaching a notice of deficiency dated August 29, 2022, issued to petitioner with respect to the 2020 taxable year, but the answer did not address jurisdictional matters.
Thereafter, and unexpectedly given the state of the record, the parties on June 7, 2023, submitted a stipulated decision resolving the case. Nonetheless, review of the record continues to suggest a fundamental jurisdictional defect that would prevent entry of the just-referenced decision. In particular, the date of the notice of deficiency underlying this proceeding indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on November 28, 2022. Conversely, the petition was filed electronically on November 29, 2022.
The premises considered, it is
ORDERED that, on or before June 28, 2023, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction, on the ground that the petition was not mailed to or filed with the Tax Court within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.).