Opinion
10979-21
04-19-2023
RICHARD K. SANS SOUCY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Patrick J. Urda Judge
This case is currently calendared on the Court's Denver, Colorado trial session, scheduled to begin April 24, 2023.
On April 3, 2023, the Commissioner filed a motion to dismiss for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by Internal Revenue Code (I.R.C.) sections 6213(a) or 7502.
This Court is a court of limited jurisdiction. It may therefore exercise jurisdiction only to the extent expressly provided by statute. Naftel v. Commissioner, 85 T.C. 527, 529 (1985); 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; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C., slip op. at 24 (Nov. 29, 2022).
In this regard, I.R.C. section 6213(a) 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 on 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). A petition, however, shall be treated as timely 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. I.R.C. § 6213(a). Likewise, if the conditions of I.R.C. section 7502 are satisfied, a petition which is timely mailed may be treated as having been timely filed.
Attached to the Commissioner's motion is an undated copy of the notice of deficiency and a PS Form 3877, which reflected that the notice of deficiency was sent to petitioner Richard K. Sans Soucy by certified mail on November 27, 2018, for tax years 2015 and 2016. The petition in this case was filed on June 11, 2021, which is 927 days after the mailing of the notice of deficiency. On April 17, 2023, Mr. Sans Soucy filed a notice of no objection to the motion to dismiss for lack of jurisdiction.
For cause and appearing in the record that the petition was not timely filed, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction is granted, and this case is dismissed for lack of jurisdiction.