Opinion
18995-21
02-09-2022
Cheri Renae Smith Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge.
On May 27, 2021, this Court, which is separate and independent from the IRS, received from petitioner and filed the petition to commence this case. On January 7, 2022, the parties submitted a proposed stipulated decision for the Court's consideration. Upon further review of the record, however, there appears to be a question concerning the Court's jurisdiction in this case.
In a case seeking the redetermination of a deficiency, the jurisdiction of this Court depends, in part, on the timely filing of a petition by the taxpayer. See Internal Revenue Code (I.R.C.) sec. 6213(a); see also Rule 13(c), Tax Court Rules of Practice and Procedure; Brown v. Commissioner, 89 T.C. 215, 220 (1982). A timely mailed petition may be treated as though it were timely filed. I.R.C. sec. 7502(a). According to the notice of deficiency on which this case is based, the last day petitioner could timely file (or timely mail) the petition to the Tax Court was May 24, 2021. On May 21, 2021, petitioner sent her petition to the Tax Court using UPS Ground. In order for the timely mailing/timely filing provision to apply to a petition sent by private delivery service, however, that service must appear on the list of the Secretary's designated delivery services. See I.R.C. sec. 7502(f). Those designated delivery services are found in Notice 2016-30, effective April 22, 2016. UPS Ground, which was used by petitioner, is not listed among the designated delivery services. Thus it appears that the petition, filed on May 27, 2021, was not timely filed and this Court is without jurisdiction in this case.
Upon due consideration, it is
ORDERED that, on or before March 2, 2022, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction. 1