Opinion
17203-23S
01-09-2024
NICOLE TING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
The petition in the above-docketed matter was filed on October 31, 2023, and 2021 was referenced as the taxable year in dispute. An answer to the petition followed on December 18, 2023, attaching a notice of deficiency dated May 22, 2023, issued to petitioner with respect to the 2021 taxable year, but the answer did not address jurisdictional matters.
Review of the record herein, however, continues to suggest a fundamental jurisdictional defect. The date of the notice of deficiency underlying this proceeding for 2021 indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on August 21, 2023. Conversely, the petition was filed electronically on October 31, 2023.
The premises considered, it is
ORDERED that, on or before February 5, 2024, 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 mailed to or filed with the Tax Court within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). The Court would expect respondent to attach to any such response a certified mail list bearing a legible U.S. Postal Service postmark or other proof of mailing of the notice of deficiency.