Opinion
2760-16
04-26-2022
Edmund A. Thielking & Amy A. Thielking, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Courtney D. Jones, Judge.
This case is scheduled for trial at the remote session of the Court scheduled to commence on May 9, 2022, for Des Moines, Iowa. The parties have submitted a Proposed Stipulated Decision (docket entry no. 23), but we will ask them to show cause why the Court should not instead dismiss the petition for lack of jurisdiction. The notice of deficiency (NOD) on which this case is based was issued November 4, 2015. Notwithstanding, that "February 2, 2015", is marked on the NOD as the last day to file a petition with the Court, we understand February 2, 2016, to be the last day to timely file the petition to commence this case.
Under I.R.C. section 6213(a), the petition was required to be filed with the Tax Court "[w]ithin 90 days" after the NOD was mailed. However, the petition (docket entry no. 1) was evidently signed February 2, 2016, was mailed to the Tax Court (USPS Priority Mail Express 1-Day) on February 3, 2016, and was received by the Tax Court on February 4, 2016. That is, it was apparently filed 91 days after the NOD was mailed. It therefore appears that the petition was untimely and that the Tax Court lacks jurisdiction to redetermine the deficiency.
It is, therefore, ORDERED that the parties shall show cause at the calendar call of the above-listed remote session of the Court why we should not dismiss this case for lack of jurisdiction.