Opinion
1188-24
09-16-2024
JASON ENGLUND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Diana L. Leyden, Special Trial Judge.
This case is calendared for trial at the January 21, 2025, San Antonio, Texas, Trial Session of the Court.
The Petition in this case was electronically filed on January 24, 2024. Petitioner seeks review of a notice of deficiency issued for the taxable year 2021. On March 15, 2024, respondent filed an Answer. In his Answer respondent alleges that the notice of deficiency at issue in this case was dated October 2, 2023, and further alleges that the date to file a timely Tax Court petition as to that notice would expire on January 2, 2024. Attached to the Petition is a copy of the October 2, 2023, notice of deficiency with respect to the taxable year 2021 issued to petitioner.
An examination of the Petition, the Answer, the notice of deficiency attached to the Answer, and the docket record in this case, suggests that the Petition in this case was not timely filed as of January 2, 2024. If such be the case, this Court would lack jurisdiction to redetermine a deficiency in petitioner's tax for 2021. I.R.C. §§ 6213(a), 7502.
Upon due consideration and for cause, it is
ORDERED that, on or before October 16, 2024, 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 October 2, 2023, notice of deficiency for 2021, upon which this case is based, was sent by certified or registered mail to petitioners at their last known address on or about October 2, 2023. It is further
ORDERED that, on or before October 16, 2024, 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 grounds the Petition was not timely filed.