Opinion
16135-21
10-29-2021
Ryan Milburn Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge
On May 10, 2021, the petition to commence this case was received and filed by the Court. Petitioner seeks review of a notice of deficiency, dated February 1, 2021, issued for petitioner's 2018 tax year. On September 15, 2021, the parties submitted a proposed stipulated decision for the Court's consideration. Upon further review of the record, however, it appears that this Court may not properly have jurisdiction in this case.
The Tax 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 on which this case is based indicates that the last day to file a petition with the Tax Court was May 3, 2021. The envelope containing the petition does not bear a postmark. The petition was sent to the Court by certified mail with a tracking number of 7020 1290 0000 8767 1460. The website for the United States Postal Service (USPS) indicates that an item with the just-referenced tracking number was in the possession of the USPS as of May 4, 2021. Accordingly, it appears that the petition may not have been timely filed or mailed and, if so, this Court is without jurisdiction in this case.
Upon due consideration, it is
ORDERED that, on or before November 19, 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.