Opinion
1304-23
04-18-2023
BRUCE T. LEUTHOLD, SR. & VANESSA M. LEUTHOLD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
The petition in the above-docketed matter was filed on January 4, 2023, and 2020 was referenced as the taxable year in dispute. Attached to the petition was a notice of deficiency dated September 26, 2022, issued to petitioners with respect to the 2020 taxable year.
Thereafter, and unexpectedly given the state of the record, the parties on April 5, 2023, submitted a Proposed Stipulated Decision resolving this litigation. That decision was premised on a Settlement Stipulation filed the same date establishing an overpayment for the underlying 2020 taxable year. 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 December 27, 2022. Conversely, the envelope in which the petition was received bears a postmark dated December 28, 2022.
The premises considered, it is
ORDERED that, on or before May 10, 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.). It is further
ORDERED that, insofar as both the Proposed Stipulated Decision and the Settlement Stipulation erroneously refer to August 26, 2022, as the date of mailing of the underlying notice of deficiency, the Proposed Stipulated Decision and Settlement Stipulation, both filed April 5, 2023, are hereby deemed stricken from the Court's record in this case.