Opinion
14735-23S
09-13-2024
TRUMAINE D. WHITE, 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 January 21, 2025, San Antonio, Texas, Trial Session of the Court.
The Petition in this case was filed on September 15, 2023. Petitioner seeks review of notices of deficiency for tax years 2019 and 2021. In the Petition petitioner alleges that he was issued a notice of deficiency dated June 16, 2023, and further received a Form 4549 with changes dated June 23, 2023. Petitioner did not attach a copy of the notices to the Petition.
On November 13, 2023, respondent filed an Answer. In his Answer respondent alleges that the IRS had issued two notices of deficiency to petitioner for the years in issue. The notice of deficiency with respect to tax year 2019 was dated November 30, 2020,and the notice of deficiency with respect to tax year 2021 was dated June 16, 2023. The notice of deficiency for tax year 2019, which respondent attached a copy of to the Answer, indicated that the last date to petition the Tax Court was March 1, 2021. The Petition was filed electronically on September 15, 2023, well after the March 1, 2021, due date. Respondent informed the Court in his Answer that he did not yet have a copy of the notice of deficiency for tax year 2021.
An examination of the Petition, the notice of deficiency for 2019 attached to the Answer, and the docket record in this case, suggests that the Petition with respect to the notice of deficiency for tax year 2019 was not filed timely as of March 1, 2021. 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. Although the pleadings seem to indicate that the Petition was timely insomuch as it is a petition with respect to the notice of deficiency, dated June 16, 2023, for tax year 2021, the Court will direct the parties to file a copy of that notice with the Court. See Rules 34(b)(2), 36(b).
Upon due consideration, it is
ORDERED that, on or before October 15, 2024, petitioner and respondent each shall show cause, in writing, why the Court, on its own motion, should not dismiss this case as to tax year 2019 for lack of jurisdiction on the grounds that the Petition was not timely filed with respect to tax year 2019. It is further
ORDERED that, on or before October 15, 2024, petitioner and respondent each shall file a status report and attach thereto a copy of the June 16, 2023, notice of deficiency with respect to tax year 2021, upon which this case is based.