Opinion
11967-20S
10-22-2021
Marcia Tiene-Hart Williams, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
DIANA L. LEYDEN SPECIAL TRIAL JUDGE
This case is calendared for trial at the February 22, 2022, Washington, DC, Trial Session of the Court.
The petition in this case was filed on September 30, 2020. Petitioner seeks review of a notice of deficiency dated December 30, 2019, issued for the taxable year 2017. Attached to that petition is a copy of the December 30, 2019, deficiency notice issued to petitioner. That deficiency notice states that the date to file a timely Tax Court petition as to that notice would expire on March 30, 2020.
The petition, filed September 30, 2020, arrived at the Court in an USPS envelope with a postmeter date "SEP 29 2020".
An examination of the petition, the deficiency notice attached to that petition, and the envelope in which the petition arrived, suggests that the petition in this case was not filed timely as of March 30, 2020. If such be the case, this Court would lack jurisdiction to redetermine a deficiency in petitioner's tax for 2013. I.R.C. secs 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 November 17, 2021, 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 March 30, 2020, deficiency notice for 2013, upon which this case is based, was sent by certified or registered mail to petitioner at his last known address on or about March 30, 2020. It is further
ORDERED that, on or before November 17, 2021, 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.