Opinion
21244-21
03-09-2023
CHAD HARRISON PHILLIPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Travis A. Greaves, Judge
On February 17, 2023, the parties filed a Proposed Stipulated Decision for the Court's consideration in this case. However, upon further review of the record, it appears that the Petition may not have been timely filed. The Petition seeks review of a Notice of Deficiency dated March 1, 2021, and addressed to petitioner at a mailing address within the United States. This suggests that the 90-day period for filing a timely petition with the Tax Court as to that Notice may have expired on June 1, 2021, as stated therein. The Petition in this case was received by the Court and filed on June 7, 2021. The envelope in which the Petition was mailed to the Court bears a U.S. Postal Service postmark of June 4, 2021. If, as it appears, the Petition was not timely filed, we would lack jurisdiction over this matter. See I.R.C. §§ 6213(a), 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022). Accordingly, we will direct the parties as set forth below.
The Court also notes that, while the Proposed Stipulated Decision contemplates petitioner's entitlement to relief under I.R.C. section 6015(c), it appears that respondent has not served notice of the filing of the petition on the other individual filing the joint return as required by Rule 325(a) of the Tax Court Rules of Practice and Procedure and King v. Commissioner, 115 T.C. 118, 125 (2000). Nevertheless, insofar as it appears that the Court may lack jurisdiction in this matter, we will defer taking any action at this time with respect to that issue.
Upon due consideration and for cause, it is
ORDERED that, on or before April 7, 2023, each party shall file a response 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 his response a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing that the Notice of Deficiency upon which this case is based was sent by certified or registered mail to petitioner at his last known address on or about March 1, 2021. It is further
ORDERED that action on the parties' Proposed Stipulated Decision shall be held in abeyance pending further direction by the Court.
Petitioner is advised that failure to comply with this Order may result in the dismissal of this case.