Opinion
374-22S
03-14-2023
TSHAKA JAWANZA CUNNINGHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Adam B. Landy Special Trial Judge
Petitioner seeks review of the notice of deficiency (notice) dated October 12, 2021, and issued to him for 2018. The notice stated the last day for filing a timely Tax Court petition as to that notice would expire on January 10, 2022. The petition was filed electronically on January 11, 2022.
The Court issued an Order to Show Cause served on February 8, 2023, seeking the parties' positions as to why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed. On March 2, 2023, respondent filed a response to the Order to Show Cause arguing that this case should be dismissed for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by Internal Revenue Code (I.R.C.) § 6213(a) or § 7502. Although the Court directed petitioner to file a response to the Order to Show Cause, petitioner failed to do so.
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 case seeking the redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the timely filing of a petition by the petitioner. Rule 13(c), Tax Court Rules of Practice and Procedure; Hallmark Research Collective v. Commissioner, 159 T.C. No. 6 (Nov. 29, 2022); Brown v. Commissioner, 78 T.C. 215, 220 (1982).
In this regard, I.R.C. § 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). However, a petition shall be treated as timely filed 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. § 6213(a). Likewise, if the conditions of I.R.C. § 7502 are satisfied, a petition which is timely mailed may be treated as having been timely filed.
In this case, the time for filing a petition with this Court expired January 10, 2022, but the petition was electronically filed on January 11, 2022. The record shows that the petition was not timely filed.
Accordingly, upon due consideration of the foregoing, it is
ORDERED that the Court's Order to Show Cause, issued on February 8, 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 the petition was not timely filed.