Opinion
21896-22S
01-11-2024
WILLIAM ZACHARY WEBB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Diana L. Leyden, Special Trial Judge
This case is calendared for trial at the April 4, 2024, Pittsburgh, Pennsylvania, Trial Session of the Court.
The Petition in this case was filed on September 28, 2022. Petitioner seeks review of a notice of deficiency dated June 13, 2022, issued for the taxable year 2019. On December 1, 2022, respondent filed an Answer. Attached to the Answer is a copy of the June 13, 2022, notice of deficiency issued to petitioner. The notice of deficiency states that the date to file a timely Tax Court petition as to that notice would expire on September 12, 2022.
The Petition, filed September 28, 2022, arrived at the Court in a First-Class Mail envelope dated 09/23/2022, which is ten days after the Petition was due.
An examination of the Petition, the Answer, the notice of deficiency attached to that Answer, and the envelope in which the Petition arrived, suggests that the Petition in this case was not filed timely as of September 12, 2022. If such be the case, this Court would lack jurisdiction to redetermine a deficiency in petitioner's tax for 2019. I.R.C. §§ 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 February 7, 2024, 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 June 13, 2022, notice of deficiency for 2019, upon which this case is based, was sent by certified or registered mail to petitioner at his last known address on or about June 13, 2022. It is further
ORDERED that, on or before February 7, 2024, 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.