Opinion
25774-22
06-05-2023
DAVID L. ZIMMERMAN & PAMELA A. ZIMMERMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Patrick J. Urda, Judge
This case is currently calendared on the Court's Cleveland, Ohio trial session, scheduled to begin October 2, 2023.
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 November 14, 2022. On November 21, 2022, this Court filed the petition, which had arrived in an envelope bearing no postmark with USPS stamps. The petition reflects that petitioners David L. Zimmerman and Pamela A. Zimmerman signed it on November 11, 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 Commissioner 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 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 July 3, 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.