Opinion
18887-21S
01-24-2022
Michael D. Riggs Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge
A petition commencing this case was filed on May 27, 2021. On October 13, 2021, respondent filed the Answer. Petitioner seeks review of the notice of deficiency dated February 22, 2021, issued to him for tax year 2017. Attached to the Answer is a copy of that February 22, 2021, deficiency notice issued for 2017, which states the last day for filing a timely Tax Court petition as to that notice would expire on May 24, 2021. The petition, filed May 27, 2021, arrived at the Court in an envelope from the Internal Revenue Service. On January 21, 2022, the parties submitted a stipulated decision for the Court's consideration.
An examination of the petition, the copy of the notice of deficiency, as well as the envelope in which the petition was received, suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to review the February 22, 2021, deficiency notice for 2017 upon which this case is based. I.R.C. secs. 6213(a), 7502; Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before February 15, 2022, respondent shall file a Response to this order and attach thereto, a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the deficiency notice for 2017 upon which this case is based to petitioner at his last known address by certified mail on or before February 22, 2021. It is further
ORDERED that, on or before February 15, 2022, petitioner and respondent each shall show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed. Petitioner shall attach to his response to this Order, copies of all documents upon which he relies to establish his Tax Court petition in this case was timely filed.
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