Opinion
10946-22S
04-18-2023
SHAWN M. SANFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy, Special Trial Judge.
This case is calendared for trial at the Court's May 22, 2023, Standalone Remote Session.
A petition commencing this case was filed on May 6, 2022. The petition sought review of a notice of deficiency (notice) for taxable year 2019, and a partial copy of such notice was attached to the petition. The Commissioner filed an Answer on June 30, 2022, attaching a complete copy of the notice for 2019, dated January 24, 2022. The notice stated the last day for filing a timely petition as to that notice was April 25, 2022. The petition filed with the Court arrived in an envelope bearing United States Postal Service (USPS) stamps but with no postmark. The petition does reflect that Mr. Sanford signed it on April 25, 2022.
An examination of the petition and notice suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to redetermine a deficiency for 2019. See I.R.C. § 6213(a); see also Hallmark Research Collective v. Commissioner, 159 T.C. No. 6 (Nov. 29, 2022); Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(a) and (c), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before May 12, 2023, the Commissioner shall file a response to this Order and attach thereto a copy of the postmarked USPS Form 3877, or other proof of mailing, showing he sent the notice for 2019 to Mr. Sanford at his last known address by certified or registered mail on or before January 24, 2022. It is further
ORDERED that, on or before May 12, 2023, Mr. Sanford and the Commissioner 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. Mr. Sanford shall attach to his response to this Order copies of all documents which he relies upon to establish his petition in this case was timely filed.