Opinion
31829-21
02-09-2022
Melissa Scott Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge.
On September 30, 2021, the petition to commence this case was received and filed by the Court. Petitioner seeks review of a notice of deficiency, dated June 23, 2021, issued for petitioner's 2019 tax year. On February 9, 2022, the parties filed a settlement stipulation and a proposed stipulated decision for the Court's consideration. We note that the second page of the proposed stipulated decision bears an incorrect docket number.
In addition, upon further review of the record, there is a possible jurisdictional defect with respect to the petition in this case. This Court, which is separate and independent from the IRS, is a court of limited jurisdiction. Relevant here, our jurisdiction in a deficiency case depends on the issuance of a valid 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.) sec. 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. sec. 7502(a). Based on the date of the notice of deficiency on which this case is based, the last day petitioner could timely file a Tax Court petition was September 21, 2021. The envelope containing the petition that was received by the Court bears a postmark date of September 23, 2021. Accordingly, it appears that the petition may not have been timely filed and, if so, the Court is without jurisdiction in this case.
Upon due consideration, it is
ORDERED that the settlement stipulation and the proposed stipulated decision, filed February 9, 2022, are stricken from the Court's record. It is further
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.