Opinion
14134-21
03-07-2022
Heather Eslinger Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On August 10, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition was not filed within the time prescribed by I.R.C. section 6213(a) or section 7502. The Court ordered petitioner to file an objection, if any, to respondent's motion to dismiss on or before September 15, 2021. To this date, petitioner has not filed an objection to respondent's motion to dismiss.
This Court is a court of limited jurisdiction. It may therefore exercise jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In a deficiency case, the jurisdiction of the Court depends on (1) the issuance by the Commissioner of a notice of deficiency, and (2) the filing of a timely petition after the notice of deficiency is mailed. Rule 13(a) and (c), Tax Court Rules of Practice and Procedure.
There being no showing in the record that the petition in this case as to the notice of deficiency for taxable year 2018 was filed within the time prescribed by I.R.C. section 6213(a) or section 7502, it is
ORDERED that respondent's August 10, 2021, Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.