Opinion
19431-22S
05-15-2023
JANELLE KATHLEEN REYNOLDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
KATHLEEN KERRIGAN CHIEF JUDGE
The petition in the above-docketed matter was filed on August 26, 2022, and 2020 was referenced as the taxable year in dispute. An answer to the petition followed on September 27, 2022, but did not address jurisdictional matters.
Thereafter, the parties on April 27, 2023, submitted a stipulated decision resolving the case. Pursuant to Court Order, respondent on May 11, 2023, then filed a response attaching a notice of deficiency dated May 16, 2022, issued to petitioner with respect to the 2020 taxable year. Nonetheless, review of the record continues to suggest a fundamental jurisdictional defect that would prevent entry of the just-referenced decision. In particular, the date of the notice of deficiency underlying this proceeding indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on August 15, 2022. Conversely, although the envelope in which the petition was received bears no postmark, petitioner dated the petition August 21, 2022, and amongst the attachments to the petition is a letter from the Internal Revenue Service (IRS) dated August 17, 2022.
The premises considered, it is
ORDERED that, on or before June 9, 2023, 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.).