Opinion
11196-23
10-13-2023
GLYNDA TURNER, 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 Petition in this deficiency case may not have been timely filed. The Petition disputes a notice of deficiency dated April 7, 2023. This suggests that the 90-day period for filing a timely petition with this Court as to that notice may have expired on July 6, 2023, as stated in the notice.
The Petition in this case was received and filed by the Court on July 10, 2023. And, although a petition that is delivered to the Court after the expiration of time provided by I.R.C. § 6213(a) shall be deemed timely if it bears a timely postmark (or, in some cases, a timely private shipping label), see I.R.C. § 7502(a), (f), the Petition in this case was delivered to the Court in an envelope bearing a "UPS Ground" label, and that particular private delivery service has not been designated by the Secretary, as required for the "timely mailed, timely filed" rule to apply. See I.R.C. § 7502(f)(2); Notice 2016-30, 2016-18 I.R.B. 676; Raczkowski v. Commissioner, T.C. Memo. 2007-72. If, as the foregoing suggests, the Petition was not timely filed, we would lack jurisdiction in this case. See I.R.C. §§ 6213(a), 7502; Rochelle v. Commissioner, 293 F.3d 740 (5th Cir. 2002) (per curiam), affg 116 T.C. 356 (2001); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130 n.4 (2022) (collecting cases). That being so, it is
ORDERED that, on or before November 3, 2023, each party shall file a response showing cause in writing why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground that the Petition was not timely filed. 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 April 7, 2023.
Failure to comply with this Order may result in the dismissal of this case or other appropriate action by the Court.