Opinion
20130-21
11-18-2021
Juan Sosa Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge.
The petition in the above-docketed matter was filed on June 8, 2021, and 2018 was referenced as the taxable year in dispute. Attached to the petition was a notice of deficiency dated March 8, 2021, issued to petitioner with respect to the 2018 taxable year. An answer to the petition followed on October 12, 2021, but did not address jurisdictional matters.
Thereafter, and unexpectedly given the state of the record, the parties on November 15, 2020, submitted a stipulated decision resolving the case and reflecting no deficiency or penalty due from petitioner for 2018. Nonetheless, review of the record continues to suggest a fundamental jurisdictional defect that would prevent entry of the just-referenced decision. In particular, the date of the notice of deficiency underlying this proceeding indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on June 7, 2021. Conversely, the envelope in which the petition was received had been sent by UPS Ground, and although it reflects a ship date of June 3, 2021, UPS Ground is not a designated private delivery service for purposes of the section 7502, I.R.C., timely mailing provisions.
The premises considered, it is
ORDERED that, on or before December 15, 2020, 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 section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). 1