Opinion
4249-21
10-27-2021
Ronald Thomas & Victoria Thomas Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge
On February 9, 2021, the Court received from petitioners and filed the petition to commence this case. Petitioners indicate they seek review of a notice of deficiency issued to them with respect to gift taxes for the 2015 tax year. Petitioners did not attach a copy of the notice of deficiency to the petition. On September 16, 2021, respondent filed a Status Report and attached thereto a copy of the notice of deficiency on which this case is based.
In a case seeking the redetermination of a deficiency, the jurisdiction of this Court depends, in part, on the timely filing of a petition by the taxpayer. See Internal Revenue Code (I.R.C.) sec. 6213(a); see also Rule 13(c), Tax Court Rules of Practice and Procedure; Brown v. Commissioner, 89 T.C. 215, 220 (1982). A timely mailed petition may be treated as though it were timely filed. I.R.C. sec. 7502(a).
According to the notice of deficiency on which this case is based, the last day petitioners could timely file (or timely mail) their petition was February 8, 2021. As discussed above, the petition was received by the Court and filed on February 9, 2021, which is after the last day petitioners could timely file a petition with this Court. On February 5, 2021, petitioners sent their petition to the Tax Court using FedEx Express Saver. In order for the timely mailing/timely filing provision to apply with respect to a petition sent by private delivery service, however, that service must appear on the list of the Secretary's designated delivery services. See I.R.C. sec. 7502(f). Those designated delivery services are found in Notice 2016-30, effective April 22, 2016. FedEx Express Saver, used by petitioners, is not listed among the designated delivery services. Thus, because the timely filing/timely mailing provision does not apply to the petition in this case, it appears that the petition was not timely filed and this Court is without jurisdiction.
Upon due consideration, it is
ORDERED that, on or before November 18, 2021, 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 filed within the time prescribed by the Internal Revenue Code.