Opinion
23720-22
04-27-2023
EDWARDO G. MARTINEZ & LUCINDA H. MARTINEZ, 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 October 26, 2022, and 2019 was referenced as the taxable year in dispute. An answer to the petition followed on December 12, 2022, attacheing a notice of deficiency dated May 9, 2022, issued to petitioners with respect to the 2019 taxable year, but the answer did not address jurisdictional matters.
Thereafter, and unexpectedly given the state of the record, the parties on April 26, 2023, 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 August 8, 2022. Conversely, the envelope in which the petition was received bears a postmark dated October 18, 2022.
The premises considered, it is
ORDERED that, on or before May 17, 2023, 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.).