Opinion
4004-24
07-02-2024
ALEXIS L. THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
Upon further review of the record, it appears that the Court may lack jurisdiction in this deficiency action. The notice of deficiency upon which this case is based is dated March 27, 2024. However, the Petition to commence this case was filed on March 8, 2024. If, as it appears, the Petition was filed before the issuance of the notice of deficiency, we would lack jurisdiction to enter a decision in this case. See I.R.C. § 6213(a); Hallmark Research Collective, 159 T.C. 126, 139 ("Under section 6213(a), a deficiency petition may be filed only after the notice of deficiency authorized in section 6212 is mailed.") (internal quotation marks omitted). In view of the foregoing, it is
ORDERED that, on or before July 24, 2024, petitioner and respondent each shall file a response showing cause in writing why the Court, on its own motion, should not dismiss this case for lack of jurisdiction. It is further
ORDERED that respondent shall attach to his response a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing that the notice of deficiency upon which this case is based was sent by certified or registered mail to petitioner's last known address on or about March 27, 2024.
Failure to comply with this Order may result in the dismissal of this case or other appropriate action by the Court.