Opinion
4640-22S
04-27-2022
JOYCE L. RABBE, 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 February 14, 2022, and 2017 was referenced as the taxable year in dispute. An answer to the petition followed on April 22, 2022, attaching a notice of deficiency dated November 8, 2021, issued to petitioner with respect to the 2017 taxable year, but the answer 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 2017 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 7, 2022. Conversely, the envelope in which the petition was received bears a postmark dated February 8, 2022.
The premises considered, it is
ORDERED that, on or before May 24, 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.).