Opinion
4242-21S
02-22-2022
Carson Michael Schubert Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Travis A. Greaves, Judge.
The petition commencing this case was filed on February 8, 2021. Petitioner seeks review of a notice of deficiency dated November 2, 2020, issued for the taxable year 2018. Attached to the petition is a copy of the November 2, 2020 notice of deficiency issued for 2018, which states the last day for filing a timely Tax Court petition is February 1, 2021. The petition arrived at the Court in an envelope that does not bear a postmark date. On February 16, 2022, the parties electronically filed a proposed stipulated decision for the Court's consideration.
An examination of the petition, the copy of the notice of deficiency attached thereto, as well as the envelope in which the petition was delivered, suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to review the November 2, 2020 notice of deficiency for 2018 upon which this case is based. I.R.C. sec. 6213(a), 7592; 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 this case is stricken for trial from the Court's April 11, 2022 Portland, Oregon remote trial session and jurisdiction is retained by the Undersigned. It is further
ORDERED that, on or before March 24, 2022, respondent shall file a response to this Order and attach thereto a copy of a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing respondent sent the notice of deficiency for 2018 upon which this case is based to petitioner at his last known address by certified mail on or before November 2, 2020. It is further
ORDERED that, on or before March 24, 2022, petitioner and respondent shall each 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 upon which he relies to establish his Tax Court petition in this case was timely filed.