Opinion
2633-23S
11-07-2023
RICHARD FIORY TALLINI & HONG NING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the December 18, 2023, Dallas, Texas, Trial Session of the Court.
By Order served August 31, 2023, the Court directed respondent to file a response attaching thereto the Notice of Deficiency issued to petitioners for tax year 2017. On September 20, 2023, respondent filed a Status Report indicating additional time was needed to obtain the administrative file and provide the Notice of Deficiency. By Order served September 22, 2023, the Court extended the time within which respondent shall file a complete copy of the Notice of Deficiency issued to petitioners for tax year 2017 to November 6, 2023.
On November 6, 2023, respondent filed a Status Report indicating the IRS does not have a copy of the original notice of deficiency in its records. Respondent attached as Exhibit A a copy of the reproduction of the notice of deficiency that was issued on April 13, 2021. The deficiency notice states that the date to file a timely Tax Court petition as to that notice would expire on July 12, 2021. Respondent also attached, as Exhibit C, a copy of the Certified Mail List, dated April 13, 2021, that reflects issuance of the notice of deficiency to each petitioner.
The Petition in this case was filed on March 5, 2023. Petitioners attached to the Petition a copy of Letter 3340C dated February 15, 2023, for the taxable year 2017.
An examination of the Petition, the Letter attached to that Petition, and the Exhibits attached to respondent's November 6, 2023, Status Report suggests that the Petition in this case was not filed timely as of July 12, 2021. If such be the case, this Court would lack jurisdiction to redetermine a deficiency in petitioners' tax for 2017. I.R.C. §§ 6213(a), 7502; Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration, it is
ORDERED that, on or before November 28, 2023, petitioners and respondent each shall show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the Petition was not timely filed.