Opinion
5238-22
02-28-2023
DONALD ECRET & KRISTEN ECRET, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared for trial during the Court's June 12, 2023, remote trial session. On August 9, 2021, the Internal Revenue Service (IRS or respondent) sent petitioners a notice of deficiency for tax year 2018, determining a deficiency of $8,752 and an accuracy-related penalty of $1,750. On November 22, 2021, the IRS sent petitioners a separate notice of deficiency for tax year 2019, determining a deficiency of $6,859 and an accuracy-related penalty of $1,372. Both deficiencies result from the IRS's determination that petitioners had received unreported income.
Petitioners mailed their Petition to this Court on February 14, 2022, challenging the determinations in both notices of deficiency. On February 21, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction, requesting a ruling that the Court lacks jurisdiction with respect to tax year 2018. See Tax Court Rule 53. In his Motion respondent contends that petitioners did not timely petition this Court as to tax year 2018 because they filed their petition 198 days after the petition was mailed to them. See I.R.C. § 6213(a) (noting that taxpayers within the United States may petition the Tax Court for a redetermination of deficiency within 90 days after the notice of deficiency is mailed); Tax Court Rule 25(a)(2); Hallmark Rsch. Collective v. Commissioner, No.21284-21, 159 T.C., 2022 U.S. Tax Ct. LEXIS 817, at *2 (Nov. 29, 2022) (holding that the 90-day deadline in section 6213(a) is a jurisdictional requirement) Respondent concedes, and we agree, that the Court has jurisdiction with respect to tax year 2019.
Upon due consideration, it is
ORDERED that petitioners shall file, on or before March 30, 2023, a response to respondent's Motion to Dismiss for Lack of Jurisdiction as to the 2018 taxable year.