Opinion
14941-21
08-02-2022
MARGIE K. MITCHELL & TIMOTHY L. MITCHELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Richard T. Morrison, Judge.
On July 17, 2021, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued with respect to the 2018 tax year. A copy of the notice of deficiency on which this case is based is attached to the petition. Review of the record discloses that the notice of deficiency attached to the petition appears to have been issued only to petitioner Margie K. Mitchell. No notice of deficiency issued to petitioner Timothy L. Mitchell, has been produced by petitioners or respondent.
This Court is a court of limited jurisdiction. In a case seeking redetermination of a deficiency, in general, the jurisdiction of the Court depends on the issuance of a valid notice of deficiency and the filing of a Tax Court petition within 90 days after the notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day). See Internal Revenue Code section 6213(a). Based on the notice of deficiency attached to the petition, the Court clearly has jurisdiction with respect to petitioner Margie K. Mitchell. However, because the record does not contain a copy of a notice of deficiency issued to Timothy L. Mitchell, it appears the Court lacks jurisdiction in this case with respect to petitioner Timothy L. Mitchell.
Upon due consideration, it is
ORDERED that, on or before September 1, 2022, the parties shall show cause in writing why so much of this case relating to petitioner Timothy L. Mitchell should not be dismissed for lack of jurisdiction on the ground that no notice of deficiency for tax year 2018 was issued to Timothy L. Mitchell that would permit him to invoke the jurisdiction of this Court.