Opinion
11700-20
12-06-2021
Samantha K. Turco, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER TO SHOW CAUSE
Courtney D. Jones Judge
This case is scheduled for trial at the session of the Court scheduled to commence on February 14, 2022, at Atlanta, Georgia. Petitioner seeks review of the final determination, dated June 11, 2020, for tax years 2008, 2010, 2014, and 2015. Attached to the petition is a copy of that final determination letter denying innocent spouse relief, which states the last day for filing a timely Tax Court petition is 90 days from the date of the letter, which would have been September 9, 2020. The petition, filed September 15, 2020, arrived at the Court in an envelope with a U.S. Postal Service postmark of September 10, 2020. An examination of the petition, the envelope in which it was received, and the final determination letter suggests the petition may not have been timely filed. If that is the case, this Court lacks jurisdiction to review the June 11, 2020, final determination letter upon which this case is based. I.R.C. secs. 6015(e), 7502; Tax Court Rule 320(b).
Upon due consideration, it is
ORDERED that, on or before December 30, 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 mailed to or filed with the Tax Court within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code.