Opinion
5089-22
05-03-2023
ALFONSO LOERA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge.
On May 2, 2023, the parties filed a proposed stipulated decision for the Court's consideration. However, that proposed stipulated decision does not appear to bear the signature of respondent's counsel. The Court, therefore, will strike that document from the record in this case.
Furthermore, upon further review of the record, there appears to be a question concerning the Court's jurisdiction in this case. In a case seeking the redetermination of a deficiency, the jurisdiction of this Court depends, in part, on the timely filing of a petition by the taxpayer. See Internal Revenue Code (I.R.C.) sec. 6213(a); see also Rule 13(c), Tax Court Rules of Practice and Procedure; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); Brown v. Commissioner, 89 T.C. 215, 220 (1982). A timely mailed petition may be treated as though it were timely filed. I.R.C. sec. 7502(a). According to the notice of deficiency on which this case is based, the last day petitioner could timely file (or timely mail) his petition was February 7, 2022. On February 7, 2022, petitioner sent his petition to the Tax Court using UPS Ground delivery service. In order for the timely mailing/timely filing provision to apply to a petition sent by private delivery service, however, that service must appear on the list of the Secretary's designated delivery services. See I.R.C. sec. 7502(f). Those designated delivery services are found in Notice 2016-30, effective April 22, 2016. UPS Ground is not listed among those designated delivery services. Thus it appears that the petition, filed on February 11, 2022, was not timely filed and this Court is without jurisdiction in this case.
Upon due consideration, it is
ORDERED that, on or before May 24, 2023, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction. It is further
ORDERED that the proposed stipulated decision, filed May 2, 2023, is stricken from the Court's record in this case.