Opinion
4672-23
05-30-2023
KAREN K. STEPIEN & SIGMUND STEPIEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge.
The petition in the above-docketed matter was filed on March 9, 2023, and 2020 was referenced as the taxable year in dispute. Attached to the petition was a notice of deficiency dated November 28, 2022, issued to petitioners with respect to the 2020 taxable year.
Thereafter, and unexpectedly given the state of the record, the parties on May 22, 2023, submitted a Proposed Stipulated Decision resolving the case. 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 February 27, 2023. Conversely, the envelope in which the petition was received bears a postmeter mark dated March 3, 2023.
The premises considered, it is
ORDERED that, on or before June 23, 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 section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.).