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Moretti v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 14757-22 (U.S.T.C. Mar. 16, 2023)

Opinion

14757-22

03-16-2023

MICHAEL E. MORETTI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Alina I. Marshall Judge

On June 16, 2022, the petition to commence this case was received and filed by the Court. Petitioner seeks review of a notice of deficiency, dated March 7, 2022, issued for petitioner's 2019 tax year.

This Court is a court of limited jurisdiction. Relevant to this case, our jurisdiction in a deficiency case depends 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 upon which this case is based indicates that the last day to file a petition with the Tax Court was June 6, 2022. The envelope containing the petition that was received by the Court on June 16, 2022, does not appear to bear a postmark. Accordingly, the petition may not have been timely filed and, if so, this Court is without jurisdiction in this case. Upon due consideration, it is

ORDERED that, on or before March 31, 2023, 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.


Summaries of

Moretti v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 14757-22 (U.S.T.C. Mar. 16, 2023)
Case details for

Moretti v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL E. MORETTI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 16, 2023

Citations

No. 14757-22 (U.S.T.C. Mar. 16, 2023)