Opinion
10181-21S
02-01-2022
Isis Ramirez Ruiz, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
This case is calendared for trial at the April 18, 2022, Miami, Florida, Trial Session of the Court.
The petition in this case was filed on March 29, 2021. Petitioner seeks review of a notice of deficiency dated December 22, 2020, issued for the taxable year 2019. Attached to that petition is a copy of the December 22, 2020, deficiency notice issued to petitioner. That deficiency notice states that the date to file a timely Tax Court petition as to that notice would expire on March 11, 2021.
The petition, filed March 29, 2021, arrived at the Court in an envelope bearing a postmark of March 13, 2021.
An examination of the petition, the deficiency notice attached to that petition, and the envelope in which the petition arrived, suggests that the petition in this case was not filed timely as of March 11, 2021. If such be the case, this Court would lack jurisdiction to redetermine a deficiency in petitioner's tax for 2019. 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, it is
ORDERED that, on or before March 2, 2022, respondent shall file a response to this Order and attach thereto, a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing the December 22, 2020, deficiency notice for 2019, upon which this case is based, was sent by certified or registered mail to petitioner at the last known address on or about December 22, 2020. It is further
ORDERED that, on or before March 2, 2022, petitioner and respondent each shall show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed.