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Madrid v. Comm'r of Internal Revenue

United States Tax Court
Aug 16, 2022
No. 3731-21 (U.S.T.C. Aug. 16, 2022)

Opinion

3731-21

08-16-2022

SHANON MADRID, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Richard T. Morrison, Judge

Petitioner seeks review of a notice of deficiency dated November 2, 2020, issued for the taxable year 2018. The notice of deficiency for 2018, upon which this case is based, states the last day for filing a timely Tax Court petition is February 1, 2021. The petition arrived at the Court in an envelope bearing a postmark date of February 2, 2021.

On May 24, 2022, the parties electronically filed a proposed stipulated decision for the Court's consideration.

On June 3, 2022, the Court ordered the parties to show cause why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed.

On June 28, 2022, respondent filed a response to the Court's Order to Show Cause, stating that respondent agrees that the petition was filed late.

Pending before the Court in Hallmark Research Collective v. Commissioner (Docket No. 21284-21) (Hallmark) is a motion asking the Court to vacate its previous order granting dismissal of Hallmark's deficiency case for lack of jurisdiction. The Hallmark motion to vacate asks the Court to address whether I.R.C. § 6213(a)'s 90-day limit for filing a petition in this Court (after the issuance of a notice of deficiency) is jurisdictional or may be equitably tolled in light of the recent United States Supreme Court decision Boechler, P.C. v. Commissioner, 142 U.S. 1493 (2022).

Before taking further action in this case, we will await the ruling of this Court on the Hallmark motion to vacate.

Accordingly, it is

ORDERED that the Court's June 3, 2022 Order to Show Cause is held in abeyance until our Court rules on [Hallmark's] Motion to Vacate Order of Dismissal for Lack of Jurisdiction filed May 2, 2022, in Docket No. 21284-21. It is further

ORDERED that jurisdiction of this case continues to be retained by this Division of the Court.


Summaries of

Madrid v. Comm'r of Internal Revenue

United States Tax Court
Aug 16, 2022
No. 3731-21 (U.S.T.C. Aug. 16, 2022)
Case details for

Madrid v. Comm'r of Internal Revenue

Case Details

Full title:SHANON MADRID, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 16, 2022

Citations

No. 3731-21 (U.S.T.C. Aug. 16, 2022)