Opinion
12023-23S
05-22-2024
ERIC LUSTIG & MARICELA DANIELS, 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 July 27, 2023, and 2020 was referenced as the taxable year in dispute. Attached to the petition was a notice of deficiency dated April 26, 2022, issued to petitioners with respect to the 2020 taxable year. An answer to the petition followed on September 7, 2023, but did not address jurisdictional matters.
Thereafter, and unexpectedly given the state of the record, the parties on May 21, 2024, 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 July 25, 2023. Conversely, the envelope in which the petition was received was sent via FedEx Standard Overnight and bears a ship date of July 26, 2023.
The premises considered, it is
ORDERED that, on or before June 12, 2024, 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.).