Opinion
6024-21S
02-08-2022
JEFFREY A. SNYDER, CYNTHIA L. FICKLE, GUARDIAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
ADAM B. LANDY, SPECIAL TRIAL JUDGE
This case is calendared for trial at the April 11, 2022, Detroit, Michigan trial session of the Court.
A petition commencing this case was filed on February 24, 2021. Petitioner seeks review of the notice of deficiency dated November 23, 2020, and issued to him for his tax year 2017. The notice of deficiency stated that the last day for filing a timely Tax Court petition was February 22, 2021. However, the petition was signed by Cynthia L. Fickle, as guardian for Jeffrey A. Synder, on February 23, 2021. The petition arrived at the Court, on February 24, 2021, in an undated UPS Next Day Air envelope. Respondent filed an Answer on June 15, 2021.
An examination of the petition, the notice of deficiency, and the undated UPS Next Day Air envelope suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to review the notice of deficiency, dated November 23, 2020, for tax year 2017 upon which this case is based. I.R.C. secs.6213(a), 7502; Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Section references are to the Internal Revenue Code of 1986, as amended.
Upon due consideration and for cause, it is
ORDERED that, on or before March 10, 2022, respondent shall file a response to this order and attach thereto, a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the deficiency notice for 2017 upon which this case is based to petitioner at his last known address by certified mail on or before November 23, 2020. It is further
ORDERED that, on or before March 10, 2022, petitioner and respondent each shall 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 upon to establish that his Tax Court petition in this case was timely filed.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov.