Opinion
11716-24
08-14-2024
OCIEL MEJIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge.
On July 8, 2024, the Petition to commence this case was received and filed by the Court. The envelope containing the Petition bears a postmark dated July 2, 2024. Petitioner seeks review of a notice of deficiency issued for tax year 2021. On August 12, 2024, respondent filed an Answer to the Petition.
Like all federal courts, the Tax Court is a court of limited jurisdiction. Jurisdiction must be proven affirmatively, and a taxpayer invoking our jurisdiction bears the burden of proving that we have jurisdiction over the taxpayer's case. See Fehrs v. Commissioner, 65 T.C. 346, 348 (1975); Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177, 180 (1960). In a deficiency case, this Court's jurisdiction depends on the issuance of a valid notice of deficiency and the timely filing of a petition within 90 days, or 150 days if the notice is addressed to a person outside the United States, after the notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day). Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130 n.4 (2022); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988); see Sanders v. Commissioner, No. 15143-22, 161 T.C., slip op. at 7-8 (Nov. 2, 2023) (holding that the Court will continue treating the deficiency deadline as jurisdictional in cases appealable to jurisdictions outside the U.S. Court of Appeals for the Third Circuit).
The notice of deficiency on which this case is based indicates that the last day to file a petition with the Tax Court was July 1, 2024. As noted above, the Petition to commence this case was received and filed by the Court on July 8, 2024, and the envelope containing the Petition was postmarked July 2, 2024. Accordingly, it appears that the Petition was not timely filed and this Court lacks jurisdiction of this case.
Upon due consideration of the foregoing, it is
ORDERED that, on or before September 4, 2024, respondent shall file a Response to this order and attach to it a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the deficiency notice disputed in this case to petitioner at his last known address by certified mail on or before April 1, 2024. It is further
ORDERED that, on or before September 4, 2024, petitioner and respondent each shall show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction, with respect to a notice of deficiency, on the grounds that the Petition was not timely filed. Petitioner shall attach to his response to this Order copies of all documents on which he relies to establish that the Petition in this case was timely filed.