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Szela v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 21804-21 (U.S.T.C. Nov. 22, 2022)

Opinion

21804-21

11-22-2022

ERWIN G. SZELA, JR. & MICHELLE R. SZELA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Travis A. Greaves, Judge.

On June 14, 2021, the Court received and filed the Petition to commence this case. Petitioner seeks review of a notice of deficiency, dated March 11, 2021, issued for petitioner's 2017 and 2018 taxable years, and the parties filed a proposed stipulated decision on November 18, 2022.

This Court's jurisdiction in a deficiency case depends on the filing of a petition within 90 days of the issuance of a notice of deficiency. See Internal Revenue Code (I.R.C.) § 6213. If a petition is timely mailed, as indicated by the postmark on the envelope containing the petition, I.R.C. § 7502(a) treats the petition as timely filed.

The notice of deficiency upon which this case is based indicates that the last day to file a petition with the Tax Court was June 9, 2021. The envelope containing the Petition sent to the Court does not bear a legible postmark indicating the date of delivery to the postal service. Accordingly, it appears that the Petition may not have been timely filed, in which case this Court is without jurisdiction.

Upon due consideration, it is

ORDERED that on or before December 21, 2022, 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 filed within the time prescribed by the Internal Revenue Code.


Summaries of

Szela v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 21804-21 (U.S.T.C. Nov. 22, 2022)
Case details for

Szela v. Comm'r of Internal Revenue

Case Details

Full title:ERWIN G. SZELA, JR. & MICHELLE R. SZELA, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 22, 2022

Citations

No. 21804-21 (U.S.T.C. Nov. 22, 2022)