Opinion
12685-22
05-18-2023
LINDSAY M. BEELER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
This case was called from the calendar of the Court's May 8, 2023, Houston, Texas trial session for hearing on respondent's motion to dismiss for lack of prosecution, filed April 14, 2023, and the Court's Order to Show Cause, served April 20, 2023. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
The Petition in this case was e-filed at 12:02 AM ET on June 7, 2022. The 90-day period for timely filing a petition with this Court expired on June 6, 2022.
Like other federal courts, we are a Court of limited jurisdiction, and we may exercise our jurisdiction only to the extent authorized by Congress. I.R.C. § 7442; Guralnik v. Commissioner, 146 T.C. 230, 235 (2016); Naftel v. Commissioner, 85 T.C. 527, 529 (1985). Our jurisdiction in deficiency cases is predicated on a valid notice of deficiency and a timely petition. I.R.C. §§ 6213, 7442; Rules 13, 20; Dees v. Commissioner, 148 T.C. 1, 3 4 (2017). Under section 6213(a), a petition must be filed within 90 days after the notice of deficiency is mailed. If the last day falls on a Saturday, Sunday, or legal holiday in the District of Columbia, the deadline is extended to the next day that is not a Saturday, Sunday, or legal holiday. I.R.C. § 7503. The period within which to file a petition cannot be extended by the Court, and we must dismiss a case for lack of jurisdiction if the petition is not filed within the prescribed time. Rule 25(b)(2)(C); Hallmark Rsch. Collective v. Commissioner, No. 21284-21, 159 T.C, slip op. at 42 (Nov. 29, 2022); Blum v. Commissioner, 86 T.C. 1128, 1131 (1986). A petition is ordinarily "filed" when it is received by the Tax Court in Washington, D.C. See, e.g., Leventis v. Commissioner, 49 T.C. 353, 354 (1968).
Although the Court may sit at any place within the United States, its principal office, its mailing address, and its Clerk's office are in the District of Columbia. I.R.C. § 7445; Rule 10. And a document that is electronically filed with the Court is filed when it is received by the Court as determined in reference to where the Court is located. Nutt v. Commissioner, 160 T.C. No. 10 (May 2, 2023). The period for the petition to be treated as timely filed ended and 11:59 PM ET on June 6, 2002. See Rule 22(d), Tax Court Rules of Practice and Procedure; Nutt v. Commissioner, 160 T.C. No. 10.
Upon due consideration, it is
ORDERED that the Court's Order to Show cause is made absolute. It is further ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.