Opinion
26059-22S
04-17-2023
LEONARDO R. SAAVEDRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
On December 15, 2022, petitioner filed the petition to commence this case, indicating that he seeks review of a notice of deficiency issued for his 2019 tax year. Petitioner did not attach to the petition any notice of deficiency.
On February 7, 2023, respondent filed an Answer to the petition, in which he alleges that the tax year properly at issue in this case is petitioner's 2020 tax year. Respondent attached a copy of a notice of deficiency, dated September 19, 2022, issued for petitioner's 2020 tax year.
The Tax Court is a court of limited jurisdiction. In a deficiency case, this Court's jurisdiction depends on the issuance of a valid notice of deficiency and a timely filed petition. Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). If no notice of deficiency was issued as to petitioner's 2019 tax year, this Court lacks jurisdiction in this case with respect to that tax year.
Upon due consideration of the foregoing, it is
ORDERED that, on or before May 9, 2023, the parties shall show cause in writing why so much of this case relating to a notice of deficiency for petitioner's 2019 tax year should not be dismissed for lack of jurisdiction.