Opinion
37156-21
03-17-2022
Thomas J. Padden, IV & Crystal M. Padden Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge
The petition in this case was filed on December 27, 2021, and seeks review of a Notice of Deficiency dated June 28, 2021. That Notice is addressed to petitioners at an address within the United States. This suggests that the 90-day period for timely filing a petition with the Tax Court as to that Notice may have expired on September 27, 2021. The envelope enclosing the petition bears a private postage meter stamp dated December 21, 2021. In view of the foregoing, it appears that the petition may not have been timely filed in this case, raising a substantial question as to whether the Court lacks jurisdiction over this matter. See I.R.C. secs. 6213(a), 7502.
Upon due consideration and for cause, it is
ORDERED that, on or before April 11, 2022, petitioners and respondent each shall file a Response to this order, showing cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground that the petition was not timely filed. It is further
ORDERED that respondent shall attach to the above-referenced Response to this Order a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing that the Notice of Deficiency dated June 28, 2021, issued for petitioners' 2018 taxable year, and upon which this case is based, was sent by certified or registered mail to petitioners at their last known address on or about June 28, 2021.
Petitioners are hereby advised that failure to comply with this Order may result in the dismissal of this case.