Opinion
28458-21S
03-14-2024
CAROLYN COULTER DOYLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Adam B. Landy Special Trial Judge.
This standalone innocent spouse case was calendared for trial at the Court's December 5, 2022, Dallas, Texas trial session.
The Petition commencing this case was filed on August 16, 2021. Ms. Doyle seeks review of the final determination, dated May 12, 2021, issued to her for tax year 2018. Attached to the Petition is a copy of that final determination letter denying innocent spouse relief, which stated the last day for filing a timely Tax Court petition is 90 days from the date of the final determination letter, which was August 10, 2021. The Petition arrived at the Court in an envelope with a U.S. Postal Service postmark of August 11, 2021.
On November 3, 2022, the Commissioner filed a Motion for Leave to File Out of Time Notice of Filing of Petition and Right to Intervene. On November 8, 2022, the Court served an Order to Show Cause on the parties seeking their views as to why the Court should not dismiss this case for lack of jurisdiction on the ground the Petition was not timely filed. Each party filed a Response to the Order to Show Cause.
In Frutiger v. Commissioner, this Court held that the 90-day filing deadline in section 6015(e)(1)(A) comports with the "clear statement" rule set forth in the U.S. Supreme Court opinion, Boechler, P.C. v. Commissioner, 596 U.S. 199 (2022), and section 6015(e)(1)(A) is a jurisdictional deadline. No. 31153-21, 162 T.C., slip op. at 12 (March 11, 2024). Because section 6015(e)(1)(A) makes a clear statement that the 90-day filing deadline is jurisdictional, it is not subject to equitable tolling. The record establishes that Ms. Doyle's Petition was not timely filed, and therefore, we must dismiss this case for lack of jurisdiction.
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause, served November 8, 2022, is made absolute. It is further
ORDERED that the Commissioner's Motion for Leave to File Out of Time Notice of Filing of Petition and Right to Intervene, filed November 3, 2022, is denied as moot. It is further
ORDERED that, sua sponte, this case is dismissed for lack of jurisdiction on the ground that the Petition was not timely filed.