Opinion
6905-21S
03-02-2022
Joseph Robert Todd, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the April 25, 2022, Boston, Massachusetts, Trial Session of the Court.
The petition in this case was filed on February 25, 2021. Petitioner seeks review of a notice of deficiency dated November 23, 2020, issued for the taxable year 2017. Attached to that petition is a copy of the November 23, 2020, deficiency notice issued to petitioner. That deficiency notice states that the date to file a timely Tax Court petition as to that notice would expire on February 22, 2021.
The petition, filed February 25, 2021, arrived at the Court in a USPS Priority Mail envelope. However, the label does not provide the date the envelope was mailed.
An examination of the petition, the deficiency notice attached to that petition, and the envelope in which the petition arrived, suggests that the petition in this case was not filed timely as of February 22, 2021. If such be the case, this Court would lack jurisdiction to redetermine a deficiency in petitioner's tax for 2017. I.R.C. secs 6213(a), 7502; Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Upon due consideration, it is
ORDERED that, on or before March 30, 2022, respondent shall file a response to this Order and attach thereto, a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing the November 23, 2020, deficiency notice for 2017, upon which this case is based, was sent by certified or registered mail to petitioner's last known address on or about November 23, 2020. It is further
ORDERED that, on or before March 30, 2022, petitioner and respondent each shall show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed.