Opinion
4884-21S
10-22-2021
Brendan C. Mullin, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the February 22, 2022, Washington, DC, Trial Session of the Court.
The petition in this case was filed on February 4, 2021. Petitioner seeks review of a notice of deficiency dated November 2, 2020, issued for the taxable year 2018. Attached to that petition is a copy of the November 2, 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 February 1, 2021.
The petition, filed February 4, 2021, arrived at the Court in a First Class Mail envelope. However, the date on the envelope is illegible.
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 February 1, 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 November 17, 2021, 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 November 2, 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 November 2, 2020. It is further
ORDERED that, on or before November 17, 2021, 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.