Opinion
11487-20
01-04-2023
LEDY E. CRUZ & GLADYS L. SANCHEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
The petition to commence this case was filed on August 24, 2020. On January 12, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground the petition was not timely filed in response to the notice of deficiency dated February 3, 2020. Petitioners submitted a Letter dated February 11, 2021, objecting to the granting of the motion. However, petitioners do not dispute the jurisdictional allegations made in respondent's motion, and the record reflects that the petition was mailed to the Court mailed to the Court on August 19, 2020, a date after the due date for filing.
Although the Court is sympathetic to petitioners' circumstances, 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 Court has no authority to extend the deadline for filing a petition in response to a notice of deficiency. See Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).
Upon due consideration, and for the reasons set forth in respondent's motion, it is
ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction.