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Pacheco v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 8765-22S (U.S.T.C. Nov. 29, 2022)

Opinion

8765-22S

11-29-2022

DORA PACHECO, Petitioner 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 March 6, 2023, Las Vegas, Nevada trial session. On April 11, 2022, the Court received and filed a petition from petitioner. However, upon review of the Notice of Deficiency included in petitioner's petition, filed on April 11, 2022, it was seen that the last date for petitioners to file a petition with the Court was April 4, 2022. The envelope that the petition was sent in does not appear to bear a legible postmark of the date sent, therefore it appears that the petition was not timely filed with the Court.

Upon due consideration, it is hereby

ORDERED that, on or before December 28, 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.


Summaries of

Pacheco v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 8765-22S (U.S.T.C. Nov. 29, 2022)
Case details for

Pacheco v. Comm'r of Internal Revenue

Case Details

Full title:DORA PACHECO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 29, 2022

Citations

No. 8765-22S (U.S.T.C. Nov. 29, 2022)