Opinion
3069-23
05-22-2023
ERIK ALEXANDER ORTIZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
KATHLEEN KERRIGAN CHIEF JUDGE
On February 6, 2023, the petition to commence this case was received and filed by the Court. Petitioner seeks review of a notice of deficiency, dated October 17, 2022, issued for petitioner's 2020 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 valid 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(a); Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022). If a petition is timely mailed, as indicated by the postmark on the envelope containing the petition, and properly addressed to the United States Tax Court in Washington, D.C., 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 January 17, 2023. The envelope containing the petition bears a February postmark. Accordingly, it appears that the petition may not have been timely filed and, if not, this Court is without jurisdiction in this case.
Upon due consideration, it is
ORDERED that, on or before June 13, 2023, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction on the grounds that the petition was not filed within the time prescribed in the Internal Revenue Code.
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