Opinion
11145-20S
01-05-2022
Pritpal Takhar Sanghvi 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 April 11, 2022, Detroit, Michigan trial session of the Court.
A petition commencing this case was filed on July 21, 2020. Petitioner seeks review of the notice of deficiency (notice) dated January 27, 2020, and issued for 2017. Attached to the petition is a partial copy of that notice, which states the last day for filing a timely Tax Court petition as to that notice would expire on April 27, 2020. The petition arrived at the Court in an envelope with a postmark of July 16, 2020.
An examination of the petition and the 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 2017. See I.R.C. secs. 6213(a), 7502; see also Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before January 24, 2022, respondent shall file a response to this order and attach thereto a complete copy of the notice on which this case is based. It is further
ORDERED that, on or before January 24, 2022, respondent shall file a response to this order and attach thereto, a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the notice for 2017 upon which this case is based to petitioner at his last known address by certified mail on or before January 27, 2020. It is further
ORDERED that, on or before January 24, 2022, petitioner and respondent 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. Petitioner shall attach to his response to this order copies of all documents which he relies upon to establish his Tax Court petition in this case was timely filed.
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