Opinion
14945-21
01-14-2022
Paul Jaworski & Anne Jaworski Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER TO SHOW CAUSE
Maurice B. Foley Chief Judge
On July 18, 2021, petitioners, who are represented by counsel, filed the petition to commence this case, in which they seek review of a notice of deficiency, dated April 19, 2021, issued for their 2018 tax year. The notice of deficiency issued to petitioners for their 2018 tax year is attached to the petition. On September 22, 2021, petitioners filed a first amended petition in which they additionally seek review with respect to their 2017 tax year. No notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to petitioners' 2017 tax year is attached to the first amended petition.
On January 13, 2022, petitioners filed a motion to restrain assessment or collection or to order refund of amount collected with respect to petitioners' 2017 and 2018 tax years (motion to restrain). Among other things, a notice of deficiency, dated January 25, 2021, issued to petitioners for their 2017 tax year is attached to that motion. That notice of deficiency indicates that April 25, 2021, was the last day for petitioners to file a Tax Court petition with respect to their 2017 tax year.
This Court is a court of limited jurisdiction. Our jurisdiction in a deficiency case depends on the issuance of a valid notice of deficiency and the timely filing of a petition within 90 days of the issuance of the notice. See Internal Revenue Code (I.R.C.) sec. 6213.
While it appears that the Court properly has jurisdiction over petitioners' 2018 tax year in this case, our jurisdiction with respect to petitioners' 2017 tax year is in question. As stated above, the notice of deficiency issued for petitioners' 2017 tax year (attached to petitioners' motion to restrain) indicates that the last day to file a petition with the Tax Court as to that notice was April 25, 2021. The petition in this case was electronically filed on July 18, 2021. Although petitioners have sought by their first amended petition to obtain review of their 2017 tax year in this case, under Rule 41(a), Tax Court Rules of Practice and Procedure, no amendment is allowed after the expiration of time for filing a petition which would involve conferring jurisdiction on the Court over a matter which otherwise would not come within its jurisdiction under the petition as filed.
In view of the foregoing, it is
ORDERED that, on or before February 1, 2022, the parties shall show cause in writing why so much of this case relating to petitioners' 2017 tax year should not be dismissed for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. It is further
ORDERED that, on or before February 8, 2022, respondent shall file an objection, if any, to petitioners' motion to restrain assessment or collection or to order refund of amount collected. Failure to file an objection may result in the granting of the motion.