Opinion
36880-21
02-09-2024
HEKK MANAGEMENT INC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
On January 30, 2024, the parties filed a proposed stipulated decision. Upon receipt of that proposed stipulated decision and review of the record, we question the timeliness of the petition and, by extension, this Court's jurisdiction. According to the notice of deficiency attached to the petition filed by petitioner Hekk Management Inc., the deadline to petition this Court was December 12, 2021. On December 16, 2021, the petition was received and filed by the Court, which arrived in a USPS envelope bearing a postmark stamp dated December 13, 2021.
We note that the notice of deficiency attached to the petition in this case is undated. Accordingly, the record does not contain information as to when the notice of deficiency was mailed to Hekk Management. See I.R.C. § 6213(a). Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C. (I.R.C.), in effect at all relevant times and Rule references are to the Tax Court Rules of Practice and Procedure.
The Tax Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent expressly provided by statute. I.R.C. § 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985). In a case seeking redetermination of a deficiency, as here, the Court's jurisdiction depends on the issuance by the Commissioner of a valid notice of deficiency and the timely filing of a petition by the taxpayers. I.R.C. §§ 6212, 6213, and 7442; Rule 13(a) and (c). Because the timely filing of a petition is a jurisdictional prerequisite under section 6213(a), an untimely petition must be dismissed. See Hallmark Rsch. Collective v. Commissioner, 159 T.C, slip op. at 6 (Nov. 29, 2022).
Upon due consideration, it is
ORDERED that, on or before March 8, 2024, the parties shall each file a response to this Order, showing cause, in writing, as to why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground that the petition was not timely filed.