Opinion
270-22SL
03-17-2022
Tracey Ann Salenius Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge
The petition in the above-docketed matter was filed on January 7, 202, and 2013 through 2018 were referenced as the taxable year in disputes. An answer to the petition followed on March 9, 2022, attaching a notice of determination concerning collection action dated December 7, 2021, issued to petitioner with respect to the 2013 through 2018 taxable years, but such answer did not address jurisdictional matters.
Review of the record herein, however, continues to suggest a fundamental jurisdictional defect. The date of the notice of determination underlying this proceeding indicates a statutory deadline for filing a petition pursuant to section 6330(d) of the Internal Revenue Code (I.R.C.) that expired on January 6, 2022. Conversely, the petition was filed electronically on January 7, 2022.
The premises considered, it is
ORDERED that, on or before April 13, 2022, 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 6330(d) or 7502 of the Internal Revenue Code (I.R.C.).