Opinion
12962-24
09-24-2024
LUIS ROJAS VAZQUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge
A Petition commencing this case was filed on August 8, 2024. Petitioner seeks review of the notice of deficiency dated April 15, 2024, issued to him for tax year 2018. On August 8, 2024, petitioner also filed an Attachment to Petition, which is a copy of the April 15, 2024, deficiency notice issued for 2018, which states the last day for filing a timely Tax Court petition as to that notice would expire on July 15, 2024. The petition, filed on August 8, 2024, arrived at the Court in an envelope without a United States Postal Service postmark. However, the signature on the petition is dated July 23, 2024.
An examination of the Petition, the copy of the notice of deficiency in the Attachment to Petition, as well as the envelope in which the petition was received, suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to review the April 15, 2024, deficiency notice for 2018 upon which this case is based. I.R.C. secs. 6213(a), 7502; Patmon & Young Pro. Corp. v. Commissioner, 55 F.3d 216, 217 (6th Cir. 1995) aff'g T.C. Memo. 1993-143; Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases).
Upon due consideration and for cause, it is
ORDERED that, on or before October 16, 2024, respondent shall file a Response to this order and attach thereto, a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the deficiency notice for 2018 upon which this case is based to petitioner at his last known address by certified mail on or before April 15, 2024. It is further
ORDERED that, on or before October 16, 2024, petitioner and respondent each shall show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction on the ground the Petition was not timely filed. Petitioner shall attach to his response to this Order, copies of all documents upon which he relies to establish his Tax Court Petition in this case was timely filed.