Opinion
4697-20S
10-21-2021
Benjamin J. Maldonado & Isle W. Maldonado, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the February 22, 2022, Washington, DC, Trial Session of the Court.
The petition in this case was filed on March 9, 2020. Petitioners seeks review of a notice of deficiency dated December 3, 2019, issued to them for the taxable years 2016 & 2017. Attached to that petition is a copy of the December 3, 2019, deficiency notice issued to petitioners. That deficiency notice states that the date to file a timely Tax Court petition as to that notice would expire on March 2, 2020.
The petition, filed March 9, 2020, arrived at the Court in a USPS Certified Mail envelope. However, the postmeter is illegible.
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 March 2, 2020. If such be the case, this Court would lack jurisdiction to redetermine a deficiency in petitioners' tax for 2016 & 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 November 17, 2021, 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 December 3, 2019, deficiency notice for 2016 & 2017, upon which this case is based, was sent by certified or registered mail to petitioner at her last known address on or about December 3, 2019. It is further
ORDERED that, on or before November 17, 2021, petitioner 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.