Opinion
37911-21
04-17-2023
MELVIN AUSTINRAJ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge.
The petition in the above-docketed matter was filed on December 29, 2021, and 2018 was referenced as the taxable year in dispute. Subsequently, on March 13, 2023, the Court received from the parties a Proposed Stipulated Decision resolving this litigation. Review of the record herein, however, suggests a fundamental jurisdictional defect that would prevent entry of the just-referenced decision. The date of the notice of deficiency underlying this proceeding for 2018 indicates a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on December 27, 2021. Conversely, the envelope in which the petition was received bearing a Priority Mail 1-day label dated December 28, 2021. The premises considered, it is
ORDERED that, on or before May 9, 2023, the parties shall show cause in writing why this case should not be dismissed for lack of jurisdiction, on the ground that the petition was not mailed to or filed with the Tax Court within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.).