Opinion
7082-24S
07-15-2024
ROBERT A. THOFT & SUSAN M. THOFT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
A Petition commencing this case was filed on April 30, 2024. Petitioners seek review of the notice of deficiency dated January 22, 2024, issued to them for tax year 2021. On April 30, 2024, petitioners also filed an Attachment to Petition, which is a copy of the January 22, 2024, deficiency notice issued for 2021, which states the last day for filing a timely Tax Court petition as to that notice would expire on April 22, 2024. The petition, filed on April 30, 2024, arrived at the Court in an envelope with a Pitney Bowes post meter date of April 23, 2024.
An examination of the Petition, the copy of the notice of deficiency in the Attachment to Petition, as well as the envelope in which the petition was received, suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to review the January 2, 2024, deficiency notice for 2021 upon which this case is based. I.R.C. secs. 6213(a), 7502; Organic Cannabis Found., LLC v. Commissioner, 962 F.3d 1082 (9th Cir. 2020); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases).
Upon due consideration and for cause, it is
ORDERED that, on or before August 5, 2024, respondent shall file a Response to this order and attach thereto, a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the deficiency notice for 2021 upon which this case is based to petitioners at their last known address by certified mail on or before January 22, 2024. It is further
ORDERED that, on or before August 5, 2024, petitioners 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. Petitioners shall attach to their response to this Order, copies of all documents upon which they rely to establish their Tax Court Petition in this case was timely filed.