Opinion
31730-21
01-12-2022
Brenda Quiche Puac Petitioner 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 September 30, 2021, and 2018 was referenced as the taxable year in dispute. Attached to the petition was a notice of deficiency dated November 20, 2020, issued to petitioner with respect to the 2018 taxable year. An answer to the petition followed on January 10, 2022, but 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 February 8, 2021. Conversely, the envelope in which the petition was received bears a postmark dated September 24, 2021.
The premises considered, it is
ORDERED that, on or before February 9, 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.).