Opinion
4010-24
04-25-2024
DAVID BRUCE WILLIAMS, 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 March 8, 2024, and 2021 was referenced as the taxable year in dispute. An answer to the petition followed on April 23, 2024, attaching a notice of deficiency dated December 4, 2023, issued to petitioner with respect to the 2021 taxable year, but the answer did not address jurisdictional matters.]
Review of the record herein, however, continues to suggest a fundamental jurisdictional defect. The date of the notice of deficiency underlying this proceeding for 2021 indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on March 4, 2024. Conversely, the envelope in which the petition was received bears a postmark dated March 5, 2024.
The premises considered, it is
ORDERED that, on or before May 15, 2024, 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.).