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Mcauley v. Comm'r of Internal Revenue

United States Tax Court
Nov 2, 2022
No. 24776-21S (U.S.T.C. Nov. 2, 2022)

Opinion

24776-21S

11-02-2022

MICHAEL JAMES MCAULEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Eunkyong Choi Special Trial Judge.

This case is currently calendared for trial at the Court's New York City, New York trial session beginning on December 19, 2022. On October 13, 2022, respondent the Court served an Order to Show Cause, alleging that the Tax Court petition in this deficiency case was untimely filed and instructing the parties to respond on or before November 14, 2022, and show cause in writing as to why the Court, on its own motion, should not dismiss this case for Lack of Jurisdiction upon the ground that the petition in this case was not filed within the time prescribed by I.R.C. § 6330 or § 7502. On October 27, 2022, respondent filed a Response to the Court's Order to Show Cause field October 13, 2022, in which they concurred with the Court that there is no evidence to show that petition was filed with the Court within the time prescribed by I.R.C. §§ 6213(a) or 7502. And that in a telephone discussion with respondent's office on October 24, 2022, petitioner stated that he does not object to the dismissal of his case.

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, No. 20-1472 (U.S. April 21, 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 hereby

ORDERED that the Court's ruling on the matter of Lack of Jurisdiction due to untimely filing, 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 the Court's Order to Show Cause served October 13, 2022, is discharged.


Summaries of

Mcauley v. Comm'r of Internal Revenue

United States Tax Court
Nov 2, 2022
No. 24776-21S (U.S.T.C. Nov. 2, 2022)
Case details for

Mcauley v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL JAMES MCAULEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 2, 2022

Citations

No. 24776-21S (U.S.T.C. Nov. 2, 2022)