Opinion
4389-21S
10-28-2021
Walter Martinez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge
On February 9, 2021, the petition to commence this case was received and filed by the Court. Petitioner seeks review of a notice of deficiency, dated November 2, 2020, issued for petitioner's 2018 tax year. On October 26, 2021, the parties filed a proposed stipulated decision.
This Court is a court of limited jurisdiction. Relevant to this case, our jurisdiction in a deficiency case depends, in part, on the issuance of a notice of deficiency and the timely filing of a petition within 90 days of the issuance of the notice. See Internal Revenue Code (I.R.C.) sec. 6213. If a petition is timely mailed, as indicated by the postmark on the envelope containing the petition, it is treated as being timely filed. I.R.C. sec. 7502(a).
The notice of deficiency upon which this case is based indicates that the last day to file a petition with the Tax Court was February 1, 2021. The envelope containing the petition indicates that it was mailed to the Court on February 3, 2021. Accordingly, it appears that the petition may not have been timely filed and, if so, this Court is without jurisdiction in this case.
Upon due consideration, it is
ORDERED that, on or before November 18, 2021, 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 filed within the time prescribed by the Internal Revenue Code. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner at petitioner's address as set forth in the parties' proposed stipulated decision.