Opinion
5194-21S
06-21-2023
SHANITA REENE AMOUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Diana L. Leyden, Special Trial Judge
This case is calendared for trial at the October 2, 2023, Oklahoma City, Oklahoma, Trial Session of the Court. The Petition in this case was filed with the Court on February 22, 2021. Petitioner seeks review of a notice of deficiency dated November 9, 2020, for tax year 2018, and attached a copy of the notice of deficiency to the Petition. On June 16, 2021, respondent filed an Answer in this case.
On May 16, 2023, the Court issued an Order to Show Cause (OSC) directing respondent to file a response with the postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing the November 9, 2020, deficiency notice for 2018, upon which this case is based, was sent by certified or registered mail to petitioner at her last known address on or about November 9, 2020. The OSC also directed both parties, on or before June 13, 2023, to show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction on the ground that the Petition was not timely filed.
Respondent filed a response on May 19, 2023, and attached the postmarked U.S. Postal Service Form 3877 showing the notice of deficiency was mailed to petitioner's last known address, by certified mail on November 5, 2020. Respondent agrees in his response that this case should be dismissed for lack of jurisdiction on the ground that the Petition was not timely filed. Petitioner failed to file a response.
The record reflects that respondent mailed a notice of deficiency for 2018, on November 5, 2020. The 90-day period for filing a timely petition with the Court expired on February 8, 2021. The Petition, filed February 22, 2021, arrived at the Court in a U.S. Postage Paid envelope bearing the date of "FEB 10, 21".
This Court is a court of limited jurisdiction. It may exercise its jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In a case seeking 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). A petition is timely if filed within 90 days of the mailing of the notice of deficiency. I.R.C. § 6213(a). If a petition is not timely filed, the Court does not have jurisdiction to redetermine the IRS' deficiency determination. Hallmark Research Collective v. Commissioner, 159 T.C. No. 6 (November 29, 2022). In this case, the time for filing a petition with this Court expired February 8, 2021. However, the Petition was not filed within that period.
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, all regulation references are to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Respondent presented the postmarked U.S. Postal Service Form 3877 showing the notice of deficiency was mailed to petitioner's last known address by certified mail on November 5, 2020. Petitioner has not presented any evidence or argued that the notice of deficiency, dated November 9, 2020, was not valid. Therefore, the Court finds that respondent issued a valid notice of deficiency to petitioner.
Section 6213(a) provides that the petition must be filed with the Court within 90 days after the notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day). The Court has no authority to extend this 90-day period. Joannou v. Commissioner, 33 T.C. 868, 869 (1960). In this case, the time for filing a petition with this Court expired February 8, 2021. However, the Petition was not filed within that period.
Under certain circumstances, a timely mailed petition may be treated as though it were timely filed. I.R.C. § 7502(a); Treas. Reg. § 301.7502-1. In this case, the Petition arrived in an envelope with a ship date of "FEB 10, 21".
The Court, therefore, only has jurisdiction if the petition was mailed using the U.S. Postal Service or a designated private delivery service with the Court within the 90-day period. See I.R.C. § 6213(a). The Court concludes that petitioner did not timely file a petition in this case and therefore, the Court lacks jurisdiction to redetermine the deficiency for tax year 2018.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, dated May 16, 2023, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the petition was not timely filed as to tax year 2018.