Opinion
2181-22
03-17-2023
DAVID FERRERI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Ronald L. Buch, Judge.
Pending before us in this deficiency case is the Commissioner's Motion to Dismiss for Failure to Properly Prosecute. In September 2021, the Commissioner mailed David Ferreri a notice of deficiency for 2019. Mr. Ferreri mailed a petition to the Court more than 90 days later. A petition in a deficiency case generally must be filed within 90 days of the mailing of the notice of deficiency. If a petition is not timely filed in a deficiency case, we do not have jurisdiction. Because Mr. Ferreri filed his petition outside of the 90-day statutory period, we must dismiss this case for lack of jurisdiction.
BACKGROUND
The Commissioner mailed a notice of deficiency for Mr. Ferreri's 2019 tax liability on September 27, 2021. The notice shows the last day to petition the Tax Court as December 27, 2021. On January 12, 2022, Mr. Ferreri mailed his petition to the Tax Court. The petition was received and filed by the Court on January 19, 2022, more than 20 days after it was due.
While this case has been docketed, Mr. Ferreri has been unresponsive to the Commissioner's representatives and the Court. On February 15, 2023, the Commissioner filed the pending Motion to Dismiss for Failure to Properly Prosecute pursuant to Rule 123(b). On February 17, 2023, we issued an order setting the Commissioner's motion for hearing at the Court's Detroit, Michigan trial session commencing March 13, 2023. Mr. Ferreri did not appear at the scheduled trial session. And while this case has been pending, Mr. Ferreri has not filed any papers other than his Petition that initiated this case.
When the Court called this case at the March 13, 2023, trial session, the Court expressed its intent to grant the Commissioner's pending Motion to Dismiss for Failure to Properly Prosecute. When subsequently reviewing the record in this case before issuing its Order, the Court noted that Mr. Ferreri mailed his petition more than 90 days after the Commissioner mailed the notice of deficiency.
DISCUSSION
We are a Court of limited jurisdiction, and we may exercise our jurisdiction only to the extent authorized by Congress. I.R.C. § 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985); Guralnik v. Commissioner, 146 T.C. 230, 235 (2016). Our jurisdiction in a deficiency case is predicated on a valid notice of deficiency and a timely petition. I.R.C. §§ 6212, 6213(a), 7442; Rules 13, 20; Dees v. Commissioner, 148 T.C. 1, 3-4 (2017). A petition is timely if filed within 90 days of the mailing of the notice of deficiency. I.R.C. § 6213(a). If a petition is not timely filed, we do not have jurisdiction to review it. Hallmark Research Collective v. Commissioner, 159 T.C. No. 6 (Nov. 29, 2022).
The petition in this case was due on December 27, 2021. Mr. Ferreri mailed his petition on January 12, 2022, and it was filed January 19, 2022, both dates being after the petition was due to be filed. Thus, the petition was untimely, and we lack jurisdiction over this case. Accordingly, it is
ORDERED that the Commissioner's Motion to Dismiss for Failure to Properly Prosecute, filed February 15, 2023, is denied as moot. It is further
ORDERED that this case is dismissed for lack of jurisdiction.