Opinion
28568-21
01-23-2023
DENISE LUTHIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On December 15, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition was not filed within the 90-day period prescribed by I.R.C. sections 6213(a) and/or 7502. Petitioner did not dispute the jurisdictional allegations in respondent's motion.
The Tax Court is not part of the Internal Revenue Service. I.R.C. section 7502(a) generally provides that timely mailing of a petition will be treated as timely filing of that petition, but only if, among other things, (1) the postmark date on the envelope in which such petition is mailed falls within the prescribed period for filing such petition and (2) the petition was deposited in the mail within that prescribed period in an envelope properly addressed to the Tax Court. I.R.C. sec. 7502(a)(2)(A)(I) and (B); sec. 301.7502-1(c)(1), Proced. & Admin. Regs. See also Axe v. Commissioner, 58 T.C. 256, 258-259 (1972) (holding Tax Court petition erroneously addressed and mailed to Internal Revenue Service was not timely mailed and timely filed under I.R.C. section 7502).
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 petition in this case was not timely filed with the Court and we are obliged to dismiss this case for lack of jurisdiction.
Upon due consideration, it is therefore ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction.