Opinion
20697-21S
07-19-2022
THOMAS EDWARD OSHMAN & ALEXIS CRISTINA BESOSA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Eunkyong Choi Special Trial Judge
This case is calendared for trial at the Court's October 11, 2022, Winston-Salem, North Carolina trial session. On July 14, 2022, the parties filed a proposed Stipulated Decision. However, upon review of the Docket record it was noted that On June 9, 2021, the Court received and filed a petition from petitioners. Upon review of the Notice of Deficiency included in the petition, it was seen that the last date for petitioners to file a petition with the Court was June 7, 2021. The envelope containing the petition bears a United States Postal System tracking number. However, when entering that tracking number into the USPS site, no result can be found. The envelope that the USPS envelope was sent in bears a United Parcel Service tracking number but when entered into the UPS website it says that no result can be found. Therefore, since the date of mailing cannot be determined, it appears that the petition was not timely filed with the Court. Upon due consideration, it is hereby
ORDERED that, on or before August 17, 2022, the parties shall show cause in writing as to why the Court, on its own motion, should not dismiss this case for Lack of Jurisdiction upon the ground that the petition in this case was not filed within the time prescribed by I.R.C. § 6330 or § 7502.