Opinion
22202-21
02-22-2023
DIANNA L. SNYDER & RONALD K. SNYDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Courtney D. Jones Judge.
This case was on the Court's December 12, 2022 trial calendar for Baltimore, Maryland. Respondent filed a status report on November 21, 2022, advising the Court that a basis for settlement had been reached, and requested additional time to file a proposed stipulated decision with the Court. The parties filed a Proposed Stipulated Decision (Doc. 16) and Settlement Stipulation (Doc. 17) with the Court on February 14, 2023.
Upon further review, we will ask the parties to show cause why the Court should not dismiss the Petition for lack of jurisdiction. The Petition in this case was filed June 21, 2021, and arrived at the Court in an envelope bearing a U.S. Postal Service postmark dated June 12, 2021. The notice of deficiency attached to the Answer was dated August 5, 2019, and the 90-day period for filing a timely petition with the Court expired on November 4, 2019. See I.R.C. §§ 6213(a), 7502.
Upon due consideration, it is
ORDERED that, on or before March 20, 2023, 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 mailed to or filed with the Tax Court within the time prescribed by sections 6213(a) or 7502 of the Internal Revenue Code.