Opinion
19295-19S
01-05-2022
Elias Ngowi, 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 October 28, 2019. Petitioner seeks review of a notice of deficiency dated October 17, 2019, issued to him for the taxable years 2013 and 2017. Petitioner did not attach a copy of the notice of deficiency to his petition. In response to a Court order served October 20, 2021, respondent filed a Response to Order on November 29, 2021, attaching a copy of the notice of deficiency upon which this case is based. That notice of deficiency states that the date to file a timely Tax Court petition as to that notice would expire on January 15, 2019.
The petition, filed on October 28, 2019, arrived at the Court in an envelope with a postmeter date of October 15, 2019.
An examination of the petition, the notice of deficiency, and the envelope in which the petition arrived, suggests that the petition in this case was not filed timely as of January 15, 2019. If such be the case, this Court would lack jurisdiction to redetermine a deficiency in petitioner's tax for 2013. 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 3, 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.