Opinion
35349-21S
09-28-2022
ROSS JOSEPH PORTARO, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi, Special Trial Judge
This case is currently calendared for trial at the Court's Winston-Salem, North Carolina trial session beginning on October 11, 2022. On September 21, 2022, the Court served an Order to Show Cause on the parties, instructing them to 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. On September 27, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction, alleging that the Tax Court petition in this deficiency case was untimely filed.
Pending before the Court in Hallmark Research Collective v. Commissioner (Docket No. 21284-21) (Hallmark) is a motion asking the Court to vacate its previous order granting dismissal of Hallmark's deficiency case for lack of jurisdiction. The Hallmark motion to vacate asks the Court to address whether I.R.C. § 6213(a)'s 90-day limit for filing a petition in this Court (after the issuance of a notice of deficiency) is jurisdictional or may be equitably tolled in light of the recent United States Supreme Court decision Boechler, P.C. v. Commissioner, No. 20-1472 (U.S. April 21, 2022). Before taking further action in this case, we will await the ruling of this Court on the Hallmark motion to vacate.
Accordingly, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed September 27, 2022, is held in abeyance until our Court rules on [Hallmark's] Motion to Vacate Order of Dismissal for Lack of Jurisdiction filed May 2, 2022 in Docket No. 21284-21. It is further
ORDERED that the Court's Order to Show Cause served September 21, 2022 is discharged. It is further
ORDERED that this case is stricken from the above-referenced calendar, and the parties are excused from appearing at calendar call. It is further
ORDERED that this case is continued. It is further
ORDERED that jurisdiction is retained by the undersigned.