Opinion
16502-22S
09-18-2023
KEISHA JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case was calendared for trial at the Court's New York, New York, trial session commencing on September 18, 2023.
Pending before the Court is the Commissioner's Motion to Dismiss for Lack of Jurisdiction, filed June 13, 2023, and as supplemented July 5, 2023. The Commissioner's Motion asks this Court to dismiss this case for lack of jurisdiction on the ground that the petition was filed 357 days after the notice of deficiency (Notice) was sent to Ms. Jones.
Since Ms. Jones resided in New Jersey at the time the Petition was filed, we apply the scope of review mandated by the Third Circuit, in which an appeal in this case would lie but for section 7463(b). See Golsen v. Commissioner, 54 T.C. 742, 757 (1970), aff'd, 445 F.2d 985 (10th Cir. 1971). The United States Court of Appeals for the Third Circuit has recently held that the filing deadline in section 6213(a) is not jurisdictional. See Culp v. Commissioner, 75 F.4th 196, (3d Cir. 2023). Thus the Commissioner's Motion to Dismiss for Lack of Jurisdiction, as supplemented, must be denied.
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
Accordingly, it is
ORDERED that the Court's Order to Show Cause, issued May 15, 2023, is hereby discharged. It is further
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction filed June 13, 2023, and as supplemented July 5, 2023, is denied without prejudice.