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Smith v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 13572-20S (U.S.T.C. Mar. 8, 2023)

Opinion

13572-20S

03-08-2023

CHINEATA Z. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

A petition commencing this case was filed on November 23, 2020. Petitioner seeks review of the notice of deficiency dated August 17, 2020, issued to her for tax year 2018. Attached to the petition is a copy of that August 17, 2020, deficiency notice issued for 2018, which states the last day for filing a timely Tax Court petition as to that notice would expire on November 16, 2020. The petition, filed November 23, 2020, arrived at the Court in an envelope with a U.S. Postal Service postmark dated November 17, 2020. On June 15, 2021, the parties submitted a stipulated decision for the Court's consideration.

In our Order to Show Cause, served June 17, 2021, we directed the parties to 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.

On July 7, 2021, petitioner filed a Response, in which she states that the post office placed a postmark on top of November 17, 2020, on top of the metered mail date of November 16, 2020.

On July 8, 2021, respondent filed a Response, in which he states that the petition was mailed in an envelope with a postage label using the commercial vendor Neopost, dated November 16, 2021. Respondent further asserts that the petition was mailed by petitioner on November 16, 2021, using certified mail. Respondent attached the USPS tracking history of the envelope, which shows that the envelope was logged into the USPS tracking system on November 17, 2021.

By Order served January 13, 2023, the Court directed petitioner to file a copy of the postmarked certified mail receipt or address section 301.7502-1(c) Proced. & Admin Regs. On January 27 2023, petitioner filed a supplement to her response to which she attached the return receipt showing that the petition was delivered to the Court on November 23, 2020.

The foregoing considered, it is

ORDERED that the Court's Order to Show Cause, dated June 17, 2021, is discharged. It is further

ORDERED that this case is assigned to Chief Special Trial Judge Lewis R. Carluzzo for trial or other disposition.


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 13572-20S (U.S.T.C. Mar. 8, 2023)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:CHINEATA Z. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 8, 2023

Citations

No. 13572-20S (U.S.T.C. Mar. 8, 2023)