Murty v. Comm'r of Internal Revenue

Full title: RAMANA M. MURTY & HERMAL R. MEHTA, Petitioners v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Mar 15, 2022

No. 5228-21 (U.S.T.C. Mar. 15, 2022)

Opinion

5228-21

03-15-2022

RAMANA M. MURTY & HERMAL R. MEHTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Emin Toro Judge

ORDER AND ORDER TO SHOW CAUSE

Emin Toro Judge

A petition commencing this case was filed on February 1, 2021. Petitioners seek review of a notice of deficiency dated October 26, 2020, issued to them for the taxable year 2017. Attached to the petition is a copy of the October 26, 2020, notice of deficiency stating that the last day for filing a timely Tax Court petition was January 25, 2021.

The petition, filed on February 1, 2021, arrived at the Court in an envelope with a postmark of January 26, 2021. On March 11, 2022, respondent filed a Status Report (Doc. 10) informing the Court that respondent's Independent Office of Appeals has reached a basis for settlement with petitioners.

An examination of the petition and the copy of the notice of deficiency suggests the petition may not have been timely filed. If that is correct, this Court would lack jurisdiction to review the October 26, 2020, notice of deficiency for the taxable year 2017 upon which this case is based. I.R.C. §§ 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 hereby

ORDERED that this case is stricken from the April 4, 2022, San Francisco, California, trial session and the parties are excused from appearing at the calendar call on April 4, 2022. It is further

ORDERED that, on or before April 4, 2022, respondent shall file a Response to this Order and attach thereto, a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the deficiency notice for the taxable year 2017 upon which this case is based to petitioners at their last known address by certified mail on or before October 26, 2020. It is further

ORDERED that, on or before April 4, 2022, petitioners and respondent each shall show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed. Petitioners shall attach to their response to this Order copies of all documents upon which they rely to establish that the petition in this case was timely filed. It is further

ORDERED that jurisdiction of this case is retained by the undersigned judge.