Opinion
27403-21
03-24-2022
Scott P. Tavares Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
The petition in the above-docketed matter was filed on August 4, 2021, and 2018 was referenced as the taxable year in dispute. Attached to the petition was a notice of deficiency dated January 4, 2021, issued to petitioner with respect to the 2018 taxable year. An answer to the petition followed on December 13, 2021, but did not address jurisdictional matters.
Review of the record herein, however, continues to suggest a fundamental jurisdictional defect. The date of the notice of deficiency underlying this proceeding for 2018 indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on April 5, 2021. Conversely, the envelope in which the petition was received bears a postmark dated July 23, 2021.
The premises considered, it is
ORDERED that, on or before April 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 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.).