Opinion
5779-21
02-14-2022
Donald M. Saltmarsh & Jenna R. Saltmarsh Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Patrick J. Urda Judge
On February 22, 2021, the petition to commence this case was received and filed by the Court. Petitioners Donald M. and Jenna R. Saltmarsh seek review of a notice of deficiency, dated November 16, 2020.
This Court is a court of limited jurisdiction. Relevant to this case, our jurisdiction in a deficiency case depends, in part, on the issuance of a notice of deficiency and the timely filing of a petition within 90 days of the issuance of the notice. See Internal Revenue Code (I.R.C.) § 6213. If a petition is timely mailed, as indicated by the postmark on the envelope containing the petition, and properly addressed to the United States Tax Court in Washington, D.C., it is treated as being timely filed. I.R.C. § 7502(a).
The notice of deficiency upon which this case is based indicates that the last day to file a petition with the Tax Court was February 16, 2021. The envelope containing the petition was sent to the Court by regular mail bearing the postmark date of February 17, 2021. Accordingly, it appears that the petition may not have been timely filed and, if so, this Court is without jurisdiction in this case.
Upon due consideration, it is
ORDERED that, on or before March 4, 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 filed within the time prescribed by the Internal Revenue Code. 1