Opinion
19092-22S
07-10-2023
ENDY L. FARROW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge.
With this Order, we discharge the Court's Order to Show Cause served June 13, 2023, and find that the Petition in this case was timely filed.
On August 2, 2022, the Commissioner issued a Notice of Deficiency to Endy Farrow. Although the copy of the notice in the Court's records is undated and does not state the last date to petition the Court, the Commissioner filed a status report with the Court attaching the certified mail list showing the notice was mailed to Ms. Farrow on August 2, 2022. The United States Postal Service delivered a petition to the Court on August 22, 2022, which was 20 days after the Commissioner mailed the Notice of Deficiency.
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). Our jurisdiction in deficiency cases is predicated on a valid notice of deficiency and a timely petition. I.R.C. § 6213; Dees v. Commissioner, 148 T.C. 1, 3-4 (2017). A petition is timely if it is filed within 90 days after the notice of deficiency is mailed. I.R.C. § 6213(a).
The record in this case establishes that the petition was timely filed. Accordingly, it is ORDERED that the Court's Order to Show Cause served June 13, 2023, is discharged. It is further
ORDERED that the Clerk shall serve this Order on Petitioner by express mail.