Opinion
22585-21S
01-25-2023
JUAN CRUZ TAVERA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy, Special Trial Judge.
This case is calendared for trial at the Phoenix, Arizona trial session of the Court scheduled to commence on March 13, 2023.
A petition commencing this case was filed on June 25, 2021. Mr. Tavera seeks review of a Notice of Deficiency and a Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (or Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement). Attached to the petition is a Letter 555-M, dated June 4, 2021, and Form 886-A, both issued for the 2019 taxable year. Mr. Tavera did not attach to the petition a Notice of Deficiency, as authorized by section 6212, or a Notice of Final Determination, collectively required by sections 6213(a) and 6404(h), respectively, of the Internal Revenue Code (I.R.C.) to form the basis for a Petition to this Court. Respondent states in his Answer filed October 28, 2021, and response filed January 11, 2023, that a notice of deficiency was issued to Mr. Tavera on March 22, 2021, but that a copy of the notice of deficiency could not be located.
Further examination of the petition and the attached letters suggest the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to redetermine a deficiency for 2019. See I.R.C. §§ 6213(a), 7502; see also Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that, on or before March 3, 2023, respondent shall file a response to this order and attach thereto, a complete copy of the notice of deficiency for 2019 upon which this case is based and a copy of the postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the notice for 2019 upon which this case is based to petitioner at his last known address by certified mail on or before March 22, 2021. It is further
ORDERED that, on or before March 3, 2023, Mr. Tavera and respondent each shall show cause in writing why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed and no Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (or Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement) was issued to petitioner. Mr. Tavera shall attach to his response to this Order copies of all documents upon which he relies to establish that his petition in this case was timely filed.