Opinion
5044-22
05-19-2023
JENNY FAULKNER & ROBERT FAULKNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge
On March 23, 2023, docket entry 11, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction as to 2018, which requests that this case, as it relates to tax year 2018, be dismissed for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502.
On May 15, 2023, docket entry 17, the parties filed with the Court a Joint Status Report which indicates that counsel for petitioners has filed an entry of appearance in this case. Petitioners' counsel has discussed respondent's pending Motion to Dismiss for Lack of Jurisdiction with petitioners and the petitioners agree that the Court does not have jurisdiction over tax year 2018; petitioners do not object to the granting of Respondent's Motion to Dismiss for Lack of Jurisdiction. The parties request ninety (90) days to file a Status Report or a decision document in this case.
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 case seeking the redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the timely filing of a petition by the taxpayer. Rule 13(c), Tax Court Rules of Practice and Procedure; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); Brown v. Commissioner, 78 T.C. 215, 220 (1982). In this regard, section 6213(a), I.R.C., provides that the petition must be filed with the Court within 90 days, or 150 days if the notice is addressed to a person outside the United States, after the notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day). The Court has no authority to extend this 90-day (or 150-day) period. Joannou v. Commissioner, 33 T.C. 868, 869 (1960). However, a petition shall be treated as timely filed if it is filed on or before the last date specified in such notice for the filing of a Tax Court petition, a provision which becomes relevant where that date is later than the date computed with reference to the mailing date. Sec. 6213(a), I.R.C. Likewise, if the conditions of section 7502, I.R.C., are satisfied, a petition which is timely mailed may be treated as having been timely filed.
The record shows that the petition was not timely filed as to 2018. Therefore, the Court will grant respondent's Motion to Dismiss for Lack of Jurisdiction as to 2018.
After due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to 2018, filed March 23, 2023, docket entry 11, is granted, and this case is dismissed as to 2018. It is further
ORDERED that, on or before August 18, 2023, the parties shall submit decision documents or file a Joint Status Report with the Court as to the then-present status of this case.