Opinion
10395-21S
01-20-2022
Cristian Eduardo Moreno, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge.
This case is calendared for trial at the March 14, 2022, Houston, Texas, Trial Session of the Court.
The petition in this case was filed on March 18, 2021. Petitioner seeks review of a notice of deficiency dated December 7, 2020, issued for the taxable year 2018. Attached to that petition is a copy of the December 7, 2020, deficiency notice issued to petitioner. That deficiency notice states that the date to file a timely Tax Court petition as to that notice would expire on March 8, 2021.
The petition, filed March 18, 2021, arrived at the Court via First Class USPS envelope dated 03/12/21.
An examination of the petition, the deficiency notice attached to that petition, and the envelope in which the petition arrived, suggests that the petition in this case was not filed timely as of March 8, 2021. If such be the case, this Court would lack jurisdiction to redetermine a deficiency in petitioner's tax for 2018. I.R.C. secs 6213(a), 7502; Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration, it is
ORDERED that, on or before February 15, 2022, respondent shall file a response to this Order and attach thereto, a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing the December 7, 2020, deficiency notice for 2017, upon which this case is based, was sent by certified or registered mail to petitioner at her last known address on or about December 7, 2020. It is further
ORDERED that, on or before February 15, 2022, petitioner and respondent each shall show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed.