Opinion
13382-23
03-11-2024
KIMBERLY HAUER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
A petition commencing this case was filed on August 17, 2023. Petitioner seeks review of the notice of deficiency dated May 8, 2023, issued to her for tax year 2021.
On January 29, 2024, respondent filed an Answer. Attached to the Answer is a copy of the May 8, 2023, deficiency notice issued for 2021, which states the last day for filing a timely Tax Court petition as to that notice would expire on August 7, 2023. The petition, filed on August 17, 2023, arrived at the Court in an envelope with a United States Postal Service postmark of August 11, 2023. On February 16, 2024, the parties submitted a stipulated decision for the Court's consideration.
An examination of the petition and the copy of the notice of deficiency attached to the Answer suggests the petition may not have been timely filed. Like all federal courts, the Tax Court is a court of limited jurisdiction. Jurisdiction must be proven affirmatively, and a taxpayer invoking our jurisdiction bears the burden of proving that we have jurisdiction over the taxpayer's case. See Fehrs v. Commissioner, 65 T.C. 346, 348 (1975); Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177, 180 (1960). In a deficiency case, this Court's jurisdiction depends on the issuance of a valid notice of deficiency and the timely filing of a petition 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). Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130 n.4 (2022); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988); see Sanders v. Commissioner, No. 15143-22, 161 T.C., slip op. at 7-8 (Nov. 2, 2023) (holding that the Court will continue treating the deficiency deadline as jurisdictional in cases appealable to jurisdictions outside the U.S. Court of Appeals for the Third Circuit). We have no authority to extend the period for timely filing. See Hallmark Rsch. Collective, 159 T.C. at 167; Axe v. Commissioner, 58 T.C. 256, 259 (1972); Joannou v. Commissioner, 33 T.C. 868, 869 (1960).
Upon due consideration and for cause, it is
ORDERED that, on or before April 1, 2024, respondent shall file a Response to this order and attach thereto, a copy of a postmarked United States Postal Service Form 3877, or other proof of mailing, showing respondent sent the deficiency notice for 2021 upon which this case is based to petitioner at her last known address by certified mail on or before May 8, 2023. It is further
ORDERED that, on or before April 1, 2024, petitioner and respondent each shall show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed. Petitioner shall attach to her response to this Order, copies of all documents upon which she relies to establish her Tax Court petition in this case was timely filed.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov.