Opinion
12036-20
11-17-2021
A-1 Apache Plumbing Inc Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Richard T. Morrison Judge
On January 9, 2020, the IRS sent to petitioner a notice of deficiency for the 2015 tax year.
On October 5, 2020. the petition in this case was filed.
On November 3, 2021, respondent moved that this case, insofar as it relates to the taxable year 2015, be dismissed for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by I.R.C. section 6213(a) or section 7502 and that all portions of paragraphs of the petition in which reference is made to the taxable year 2015 be stricken. Respondent's motion states that petitioner has no objection to the granting of the motion.
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 deficiency case, the jurisdiction of the Court depends on (1) the issuance by the Commissioner of a notice of deficiency, and (2) the filing of a timely petition after the notice of deficiency is mailed. Rule 13(a) and (c), Tax Court Rules of Practice and Procedure.
There being no showing in the record that the petition in this case as to the notice of deficiency for taxable year 2015 was filed within the time prescribed by I.R.C. section 6213(a) or section 7502 that would confer jurisdiction on this Court, it is
ORDERED that respondent's November 3, 2021 motion to dismiss for lack of jurisdiction and to strike as to the taxable year 2015 is granted and this case is dismissed for lack of jurisdiction as to the taxable year 2015. It is further
ORDERED that all portions of paragraphs of the petition in which reference is made to the taxable year 2015 be stricken.