Opinion
11205-20
10-13-2021
Jaina R. Spagis & Ibe A. Matas Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge.
On July 23, 2020, petitioners filed the petition to commence this case, seeking review of a notice of deficiency issued with respect to their 2017 tax year. A copy of the notice of deficiency on which this case is based is attached to the petition. Upon further review of the record, the notice of deficiency attached to the petition indicates that it was issued only to petitioner Jaina R. Spagis. No notice of deficiency issued to petitioner Ibe A. Matas has been produced by petitioners or respondent.
This Court is a court of limited jurisdiction. In a case seeking redetermination of a deficiency, the jurisdiction of the Court depends on the issuance of a valid notice of deficiency and the filing of a Tax Court petition within 90 days after the notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day). See Internal Revenue Code section 6213(a). As the record does not contain a copy of a notice of deficiency issued to Ibe A. Matas, it appears that the Court may lack jurisdiction in this case with respect to petitioner Ibe A. Matas.
Upon due consideration, it is
ORDERED that, on or before November 3, 2021, the parties shall show cause in writing why so much of this case relating to petitioner Ibe A. Matas should not be dismissed for lack of jurisdiction on the ground that no notice of deficiency for tax year 2017 sufficient to confer jurisdiction on this Court was issued to Ibe A. Matas.
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