Opinion
26404-22S
04-18-2023
TREVA WASSERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
The petition in the above-docketed matter was filed on November 28, 2022, and 2019 was referenced as the taxable year in dispute. Attached to the petition was a notice of deficiency dated August 19, 2022, issued to petitioner with respect to the 2019 taxable year. An answer to the petition followed on February 10, 2023, but did not address jurisdictional matters.
Thereafter, and unexpectedly given the state of the record, the parties on April 5, 2023, submitted a stipulated decision resolving the case and reflecting no deficiency due from petitioner for 2019. Nonetheless, review of the record continues to suggest a fundamental jurisdictional defect that would prevent entry of the just-referenced decision. In particular, the date of the notice of deficiency underlying this proceeding indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on November 17, 2022. Conversely, the envelope in which the petition was received had been sent by UPS Ground, and although it reflects a ship date of November 16, 2022, UPS Ground is not a designated private delivery service for purposes of the section 7502, I.R.C., timely mailing provisions.
The premises considered, it is
ORDERED that, on or before May 10, 2023, 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 (I.R.C.).