Opinion
8705-22S
03-01-2023
ELIZABETH A. LASSITER & JACK LASSITER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy Special Trial Judge
On April 11, 2022, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued with respect to their 2018 tax year. A copy of the notice of deficiency on which this case is based is attached to the petition. Review of the record shows that the partial notice of deficiency attached to the petition, a complete copy of which is attached to respondent's February 7, 2023, response to the Court's January 10, 2023, Order, appears to have been issued only to petitioner Elizabeth A. Lassiter. No notice of deficiency issued to petitioner Jack Lassiter has been produced by petitioners or respondent.
This Court is a court of limited jurisdiction. In a case seeking redetermination of a deficiency, in general, the jurisdiction of the Court depends on the issuance of a valid notice of deficiency and the filing of a Tax Court petition within 90 days after the valid notice of deficiency is mailed. See Internal Revenue Code section 6213(a). Based on the notice of deficiency attached to the petition, the Court clearly has jurisdiction with respect to petitioner Elizabeth A. Lassiter. However, because the record does not contain a copy of a notice of deficiency issued to Jack Lassiter, it appears the Court lacks jurisdiction with respect to petitioner Jack Lassiter.
Upon due consideration, it is
ORDERED that, on or before March 24, 2023, the parties shall show cause in writing why so much of this case relating to petitioner Jack Lassiter should not be dismissed for lack of jurisdiction on the ground that no notice of deficiency for tax year 2018 was issued to Jack Lassiter that would permit him to invoke the jurisdiction of this Court.