Opinion
13950-21
04-19-2022
JUSTIN PAYNE & JOI PAYNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge.
The petition in the above-docketed matter was filed on April 23, 2021, and 2018 was referenced as the taxable year in dispute. An answer to the petition followed on August 31, 2021. Thereafter, on April 19, 2022, respondent filed a report attaching a notice of deficiency dated January 11, 2021, issued to petitioners with respect to the 2018 taxable year, but the report 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 2018 indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on April 12, 2021. Conversely, the envelope in which the petition was received bears a postmark dated April 13, 2021.
The premises considered, it is
ORDERED that, on or before May 17, 2022, 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.).