Opinion
17390-21S
03-24-2022
Christian A. Juarez Munoz Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
The petition in the above-docketed matter was filed on May 17, 2021, and 2018 was referenced as the taxable year in dispute. Attached to the petition was a notice of deficiency dated February 8, 2021, issued to petitioner with respect to the 2018 taxable year. An answer to the petition followed on September 23, 2021, but did not address jurisdictional matters. Thereafter, and unexpectedly given the state of the record, the parties on November 9, 2021, submitted a stipulated decision resolving the case and reflecting no deficiency due from petitioner for 2018.
Nonetheless, review of the record continued to suggest a fundamental jurisdictional defect that would prevent entry of the just-referenced decision. In particular, the date of the notice of deficiency underlying this proceeding indicated a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on May 10, 2021. Conversely, the envelope in which the petition was received bore a postmark dated May 11, 2021.
At that juncture, the Court by Order served November 15, 2021, directed the parties, on or before December 13, 2021, to show cause in writing why this case should not be dismissed for lack of jurisdiction, on the ground that the petition was not mailed to or filed with the Tax Court within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.).
On December 9, 2021, respondent filed a response to the Order To Show Cause, attaching supporting documentation in the form of a certified mail list to establish that the notice of deficiency was mailed on February 8, 2021. Respondent further concurred that the case should be dismissed as untimely. To date, no response has been received from petitioner.
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; 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 premises considered, it is
ORDERED that the Court's Order To Show Cause, served November 15, 2021, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. It is further 1
ORDERED that the Proposed Stipulated Decision, filed November 9, 2021, is hereby deemed stricken from the Court's record in this case. 2