Opinion
2475-24
05-20-2024
TODD A. STARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge
On February 13, 2024, the Petition to commence this case was electronically filed by petitioner. Petitioner seeks review of a notice of deficiency, dated October 30, 2023, issued for petitioner's 2020 tax year.
This Court is a court of limited jurisdiction. Our jurisdiction in a deficiency case depends on the issuance of a valid notice of deficiency and the timely filing of a petition within 90 days, or 150 days if the notice is addressed to a person outside the United States, of the issuance of the notice. See Internal Revenue Code (I.R.C.) section 6213(a); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases).
The notice of deficiency upon which this case is based indicates that the last day to file a petition with the Tax Court was January 29, 2024. As the Petition was filed on February 13, 2024, it appears that the Petition may not have been timely and, if not, this Court is without jurisdiction in this case.
Upon due consideration, it is
ORDERED that, on or before June 11, 2024, respondent shall file a Response to this order and attach to it a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the deficiency notice for 2018 upon which this case is based to petitioners at their last known address by certified mail on or before October 30, 2024. It is further
ORDERED that, on or before June 11, 2024, petitioner and respondent each shall show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction on the grounds the Petition was not timely filed. Petitioner shall attach to their response to this Order all documents, if any, on which they rely to establish that this Court has jurisdiction of this case.