Opinion
12176-21S
03-07-2022
Thomas Anthony Zoltowski, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
DIANA L. LEYDEN SPECIAL TRIAL JUDGE
This case is calendared for trial at the April 25, 2022, Boston, Massachusetts, Trial Session of the Court.
The petition in this case was filed on April 7, 2021. Petitioner seeks review of a notice of deficiency dated January 4, 2021, issued for the taxable year 2018. Attached to that petition is a copy of the January 4, 2021, 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 April 5, 2021.
The petition, filed April 7, 2021, arrived at the Court in an envelope. However, the date stamp is illegible.
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 April 5, 2021. If such be the case, this Court would lack jurisdiction to redetermine a deficiency in petitioner's tax for 2018. 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 March 30, 2022, 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 January 4, 2021, deficiency notice for 2017, upon which this case is based, was sent by certified or registered mail to petitioner's last known address on or about January 4, 2021. It is further
ORDERED that, on or before March 30, 2022, 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.