Opinion
24280-22
02-07-2023
AUDRA SNEAD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
The petition in the above-docketed matter was filed on November 17, 2022, and 2020 was referenced as the taxable year in dispute. An answer to the petition followed on January 9, 2023, attaching a notice of deficiency dated August 15, 2022, issued with respect to the 2020 taxable year, but the answer did not address jurisdictional matters.
At that juncture, the Court by Order served January 13, 2023, directed the parties, on or before February 13, 2023, to show cause in writing why this case should not be dismissed for lack of jurisdiction, on the ground that the petition was not mailed to or filed with the Tax Court within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.).
On January 23, 2023, petitioner filed a response to the Order To Show Cause, advising that petitioner agreed with dismissal of the petition. However, on February 7, 2023, respondent filed a response opposing dismissal. Respondent explained that the notice of deficiency attached to the answer had been issued to unrelated taxpayers and that the notice of deficiency issued to petitioner for 2020, a copy of which was attached to the response, was dated August 29, 2022. Such rendered the petition timely.
The premises considered, it is
ORDERED that the Court's Order To Show Cause, served January 13, 2023, is hereby made discharged. It is further
ORDERED that the answer filed January 9, 2023, at Docket Entry # 5, is hereby deemed stricken from the Court's record and shall not be viewable as part of this case. It is further
ORDERED that, on or before February 21, 2023, respondent shall file an appropriate answer to the petition in this case.