Opinion
9475-23
09-25-2023
ARACELI P. LADINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 3, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2019 and To Strike as to Taxable Year 2019. Respondent asserts in his motion that, as to a notice of deficiency issued for petitioner's 2019 tax year, the petition was not filed within the time prescribed in the Internal Revenue Code. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.
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). Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Organic Cannabis Found., LLC v. Commissioner, 962 F.3d 1082 (9th Cir. 2020); 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).
The record in this case establishes that, with respect to a notice of deficiency issued for petitioner's 2019 tax year, the petition was not timely filed. Accordingly, the Court is obliged to dismiss for lack of jurisdiction so much of this case relating to tax year 2019.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to tax year 2019 is dismissed for lack of jurisdiction and deemed stricken from the Court's record. Petitioner is advised that so much of this case relating to petitioner's 2020 tax year remains pending before the Court.