Opinion
3879-21
08-09-2021
Baron James Williamson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Maurice B. Foley, Chief Judge.
On February 5, 2021, the Court received from petitioner and filed the petition to commence this case. On July 8, 2021, the parties submitted a proposed stipulated decision for the Court's consideration. Upon further review of the record, however, there appears to be a question concerning the Court's jurisdiction in this case.
In a case seeking the redetermination of a deficiency, the jurisdiction of this Court depends, in part, on the timely filing of a petition by the taxpayer. See Internal Revenue Code (I.R.C.) sec. 6213(a); see also Rule 13(c), Tax Court Rules of Practice and Procedure; Brown v. Commissioner, 89 T.C. 215, 220 (1982). A timely mailed petition may be treated as though it were timely filed. I.R.C. sec. 7502(a). According to the notice of deficiency on which this case is based, the last day petitioner could timely file (or timely mail) the petition was February 2, 2021. On February 2, 2021, petitioner sent the petition to the Tax Court in Washington, D.C. by UPS Ground service. In order for the timely mailing/timely filing provision to apply to a petition sent by private delivery service, rather than mail, the private delivery service must appear on the list of the Secretary's designated delivery services. See I.R.C. sec. 7502(f). Those designated delivery services are found in Notice 2016-30, effective April 22, 2016. UPS Ground service, used by petitioner, is not listed among the designated delivery services. Thus it appears that the petition, filed on February 5, 2021, was not timely filed and this Court is without jurisdiction in this case.
In view of the foregoing, it is
ORDERED that, on or before September 9, 2021, the parties shall show cause in writing why the Court should not dismiss this case for lack of jurisdiction.