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Young v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 8211-22S (U.S.T.C. Mar. 10, 2023)

Opinion

8211-22S

03-10-2023

CHERYL ANN YOUNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Richard T. Morrison, Judge.

On February 21, 2023, the parties filed a proposed stipulated decision.

Upon review of the record, we question the timeliness of the petition and, by extension, our jurisdiction. According to the notice of deficiency, the deadline to petition the Tax Court was March 28, 2022. On April 6, 2022, this Court filed the petition, which had arrived in an envelope bearing no postmark with USPS stamps. The petition reflects that petitioner signed it on March 20, 2022.

The Tax Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent expressly provided by statute. Sec. 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985). In a case seeking redetermination of a deficiency, as here, the Court's jurisdiction depends on the issuance by the IRS of a valid notice of deficiency and the timely filing of a petition by the taxpayers. I.R.C. §§ 6212, 6213, and 7442; Rule 13(a) and (c), Tax Court Rules of Practice and Procedure. Because the timely filing of a petition is a jurisdictional prerequisite under I.R.C. section 6213(a), an untimely petition must be dismissed. See Hallmark Rsch. Collective v. Commissioner, 159 T.C., slip op. at 6 (Nov. 29, 2022).

Upon due consideration, it is

ORDERED that, on or before April 10, 2023, the parties shall each file a response to this Order, showing cause, in writing, as to why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground that the petition was not timely filed. It is further

ORDERED that respondent shall attach to his response a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing that the Notice of Deficiency upon which this case is based was sent by certified or registered mail to petitioners at their last known address on or about December 27, 2021.


Summaries of

Young v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 8211-22S (U.S.T.C. Mar. 10, 2023)
Case details for

Young v. Comm'r of Internal Revenue

Case Details

Full title:CHERYL ANN YOUNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 10, 2023

Citations

No. 8211-22S (U.S.T.C. Mar. 10, 2023)