Opinion
31301-21
01-04-2022
Katherine L. Matson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge
On September 23, 2021, the Court received and filed the petition to commence this case. On December 30, 2021, the parties submitted a proposed stipulated decision for the Court's consideration.
Upon further review of the record, there appears to be a question concerning the Court's jurisdiction in this case. In a case seeking the redetermination of a deficiency, the jurisdiction of this Court depends, in part, on the timely filing of a petition by the taxpayer. See Internal Revenue Code (I.R.C.) sec. 6213(a); see also Rule 13(c), Tax Court Rules of Practice and Procedure; Brown v. Commissioner, 89 T.C. 215, 220 (1982). A timely mailed petition may be treated as though it were timely filed. I.R.C. sec. 7502(a). According to the notice of deficiency on which this case is based, the last day petitioner could timely file (or timely mail) the petition was September 20, 2021. On September 21, 2021, petitioner sent the petition to the Tax Court using FedEx Ground. In order for the timely mailing/timely filing provision to apply to a petition sent by private delivery service, that service must appear on the list of the Secretary's designated delivery services. See I.R.C. sec. 7502(f). Those designated delivery services are found in Notice 2016-30, effective April 22, 2016. FedEx Ground, used by petitioner, is not listed among the designated delivery services. Thus it appears that the petition, received by the Court and filed on September 23, 2021, was not timely filed and this Court is without jurisdiction in this case. Upon due consideration, it is
ORDERED that, on or before January 28, 2022, petitioner and respondent each shall show cause in writing why this case should not be dismissed for lack of jurisdiction.