Opinion
4893-21S
01-26-2023
SHANNON NICOLE KINNARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
The petition to commence this case was filed on February 17, 2021. On June 2, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground the petition was not timely filed in response to the notice of deficiency dated November 9, 2020, a copy of which was attached to the petition. Petitioner filed an Opposition to the motion on June 30, 2021, but did not dispute the jurisdictional allegations made in respondent's motion.
Although we can understand petitioner's desire to seek counsel, the Tax Court is a court of limited jurisdiction, and we may exercise that jurisdiction only to the extent authorized by Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). The Court has no authority to extend the deadline for filing a petition in response to a notice of deficiency. See Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022). The petition was not timely filed, and we are obliged to dismiss the case for lack of jurisdiction.
We note that petitioner may not be without a remedy. There may be administrative opportunities to resolve the matters in question with the IRS, or it may be possible for petitioner to pay the tax, file a claim for refund with the IRS, and, if the claim is denied (or if no action thereon is taken within 6 months), sue for a refund in the appropriate Federal district court or the United States Court of Federal Claims. See secs. 6532(a), 7422(a); 28 U.S.C. secs. 1346(a)(1), 1491(a)(1); McCormick v. Commissioner, 55 T.C. 138, 142 n.5 (1970).
Upon due consideration, and for the reasons set forth in respondent's motion, it is ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction.