Wright v. Comm'r of Internal Revenue

Full title: ROBERT WRIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 17, 2023

No. 15968-22S (U.S.T.C. Apr. 17, 2023)

Opinion

15968-22S

04-17-2023

ROBERT WRIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Adam B. Landy, Special Trial Judge.

ORDER TO SHOW CAUSE

Adam B. Landy, Special Trial Judge.

This case is calendared for trial at the Court's May 30, 2023, Washington, District of Columbia, trial session.

A petition commencing this case was filed on July 5, 2022. The petition sought review of a notice of deficiency (notice) for taxable year 2017, but a copy of such notice was not attached to the petition. The Commissioner filed an Answer on September 12, 2022, attaching a complete copy of the notice for 2017, dated March 28, 2022. The notice stated the last day for filing a timely petition as to that notice was June 27, 2022. The petition filed with the Court arrived in an envelope bearing a United States Postal Service (USPS) stamp but with no postmark. The petition does reflect that Mr. Wright signed it on June 20, 2022.

An examination of the petition and notice suggests the petition may not have been timely filed. If such be the case, this Court would lack jurisdiction to redetermine a deficiency for 2017. See I.R.C. § 6213(a); see also Hallmark Research Collective v. Commissioner, 159 T.C. No. 6 (Nov. 29, 2022); Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(a) and (c), Tax Court Rules of Practice and Procedure.

Upon due consideration and for cause, it is

ORDERED that, on or before May 12, 2023, the Commissioner shall file a response to this Order and attach thereto a copy of the postmarked USPS Form 3877, or other proof of mailing, showing he sent the notice for 2017 to Mr. Wright at his last known address by certified or registered mail on or before March 28, 2022. It is further

ORDERED that, on or before May 12, 2023, Mr. Wright and the Commissioner each shall show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed. Mr. Wright shall attach to his response to this Order copies of all documents which he relies upon to establish his petition in this case was timely filed.