Opinion
10648-23
05-22-2024
TIFFANY A. GALVIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Patrick J. Urda Judge
Pending before the Court is the Commissioner's motion to dismiss for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by Internal Revenue Code § 6213(a) or § 7502.
This Court is a court of limited jurisdiction. It may therefore exercise jurisdiction only to the extent expressly provided by statute. Naftel v. Commissioner, 85 T.C. 527, 529 (1985); 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, 159 T.C. 26 (2022).
This case was called from the calendar of the Court's Dallas, Texas trial session on May 20, 2024. Ms. Galvin appeared and did not object to the Commissioner's motion. Counsel for the Commissioner appeared and was heard. Upon due consideration and for cause more fully appearing in the transcripts of the proceedings, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction, filed April 8, 2024, is granted, and this case is dismissed for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502.