Opinion
11639-23S
02-06-2024
CINDI MEYER & JUSTIN MEYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
On July 21, 2023, petitioners electronically filed the Petition to commence this case. Petitioners indicate therein that they seek review of a notice of deficiency issued for their 2023 tax year. However, petitioners attached to the Petition a notice of deficiency, dated February 24, 2023, issued for their 2021 tax year.
Like all federal courts, this Court is a court of limited jurisdiction. Relevant to this case, our jurisdiction in a deficiency case depends on the issuance of a valid notice of deficiency. See Internal Revenue Code (I.R.C. §6213(a). In addition, the petition must be timely filed within 90 days of the issuance of the notice. See I.R.C. §6213(a); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases).
As to their 2023 tax year, petitioners have not produced or otherwise demonstrated that a notice of deficiency sufficient to confer jurisdiction on this Court was issued to them. Furthermore, as to their 2021 tax year, the notice of deficiency indicates that the last day to file a petition with the Tax Court was May 25, 2023. As noted above, the Petition was electronically filed on July 21, 2023. Accordingly, it appears that this Court is without jurisdiction in this case.
Upon due consideration, it is
ORDERED that, on or before February 28, 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 for 2021 to petitioners at their last known address by certified mail on or before February 24, 2023. It is further
ORDERED that, on or before February 28, 2024, petitioners and respondent each shall show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction. Petitioners shall attach to their response to this Order copies of any documents on which they rely to establish that this Court has jurisdiction of this case.
The Court will hold in abeyance petitioners' Motion to Dismiss, filed January 26, 2024, pending resolution of the jurisdictional issues in this case.