Opinion
19552-21S
03-18-2022
Pamela Beth Maass & Andrew Garrett, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the May 23, 2022, Denver, Colorado, Trial Session of the Court.
The petition in this case was filed on June 3, 2021. Petitioners seek review of a notice of deficiency dated March 2, 2021, issued for the taxable year 2017. Attached to that petition is a copy of the March 2, 2021, deficiency notice issued to petitioner. That deficiency notice states that the date to file a timely Tax Court petition as to that notice would expire on May 31, 2021.
The petition, filed June 3, 2021, arrived at the Court in an FedEx Express envelope. The label bears a ship date "01 Jun 21."
An examination of the petition, the deficiency notice attached to that petition, and the envelope in which the petition arrived, suggests that the petition in this case was not filed timely as of May 31, 2021. If such be the case, this Court would lack jurisdiction to redetermine a deficiency in petitioners tax for 2017. I.R.C. secs 6213(a), 7502; Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration, it is
ORDERED that, on or before April 18, 2022, respondent shall file a response to this Order and attach thereto, a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing the March 2, 2021, deficiency notice for 2017, upon which this case is based, was sent by certified or registered mail to petitioner's last known address on or about March 2, 2021. It is further
ORDERED that, on or before April 18, 2022, petitioners and respondent each shall show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed.