Opinion
7004-23S
06-27-2023
MOLLY C. RATTIGAN & CHRISTOPHER T. RATTIGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge.
Upon further review of the record in the above-docketed matter, it appears that the Petition may not have been timely filed. The Petition seeks review of a Notice of Deficiency dated January 9, 2023, and addressed to petitioners at a mailing address within the United States. This suggests that the 90-day period for filing a timely petition with this Court as to that Notice may have expired on April 10, 2023, as stated in the Notice. Petitioners electronically filed the Petition to commence this case on May 5, 2023. If, as it appears, the Petition was not timely filed, we would lack jurisdiction over this matter. See I.R.C. § 6213(a); Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022). That being so, it is
ORDERED that, on or before July 28, 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 petitioners at their last known address on or about January 9, 2023.
Failure to comply with this Order may result in the dismissal of this case or other appropriate action by the Court.