Opinion
35123-21S
04-24-2023
MONIQUE ALLEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICATION
Tamara W. Ashford Judge
On November 12, 2021, the Court received from petitioner a completed T.C. Form 2 (Petition), attaching thereto a notice of deficiency dated August 9, 2021, issued to her with respect to the 2018 taxable year. On the same day, the Court filed petitioner's Petition to commence this case.
Thereafter, and unexpectedly given the state of the record, the parties on March 3, 2023, submitted a Proposed Stipulated Decision resolving all issues in the case; to wit, reflecting that there is no deficiency in income tax or penalty under I.R.C. § 6662(a) due from petitioner for the 2018 taxable year. However, review of the record manifests a fundamental jurisdictional defect that prevents entry of the aforementioned decision. Indeed, this Court, like all federal courts, is a court of limited jurisdiction. § 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985). We may exercise jurisdiction only to the extent provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). Relevant to this case, our jurisdiction in a deficiency case depends on (1) the issuance by the Internal Revenue Service of a notice of deficiency and (2) the timely filing of a petition within 90 days of the issuance of the notice of deficiency. See § 6213(a); Mulvania v. Commissioner, 81 T.C. 65, 67 (1983); see also Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. slip op. at 12-13 (Nov. 29, 2022). If a petition is timely mailed, as indicated by the postmark on the envelope containing the petition, and properly addressed to the United States Tax Court in Washington, D.C., it is treated as being timely filed. § 7502(a).
The August 9, 2021, notice of deficiency upon which this case is based indicates that the last day to file a petition with the Tax Court was November 8, 2021. Conversely, although petitioner's Petition itself is dated November 5, 2021, the envelope in which it was received bears a "ship date" of November 9, 2021, the 91stday after the issuance of the notice of deficiency. Accordingly, the Petition is not timely filed and the Court is without jurisdiction in this case. Upon inquiry by the Court, respondent's counsel has informed the Court that respondent is able to and will honor the decision document when closing out the case in respondent's system. Upon due consideration, it is hereby
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the Petition in this case was not timely filed.
The Court directs respondent to honor the parties' agreement as reflected in the Proposed Stipulated Decision filed with the Court on March 3, 2023.