Opinion
7196-24
09-13-2024
SARAH FISK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 30, 2024, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to Tax Years 2015 and 2020 on the grounds that the Petition was not filed within the time prescribed in the Internal Revenue Code with respect to a notice of deficiency issued to petitioner for tax year 2020, nor was any other determination made with respect to tax years 2015 and 2020 that would confer jurisdiction on this Court. Although the Court directed petitioner to file an objection, if any, to respondent's motion, petitioner did not do so.
Like all federal courts, the Tax Court is a court of limited jurisdiction. Jurisdiction must be proven affirmatively, and a taxpayer invoking our jurisdiction bears the burden of proving that we have jurisdiction over the taxpayer's case. See Fehrs v. Commissioner, 65 T.C. 346, 348 (1975); Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177, 180 (1960). In a deficiency case, this Court's jurisdiction depends on the issuance of a valid notice of deficiency and the timely filing of a petition within 90 days, or 150 days if the notice is addressed to a person outside the United States, after the notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day). Patmon & Young Pro. Corp. v. Commissioner, 55 F.3d 216 (6th Cir. 1995), aff'g T.C. Memo. 1993-143; Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130 n.4 (2022); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988); see Sanders v. Commissioner, No. 15143-22, 161 T.C., slip op. at 7-8 (Nov. 2, 2023) (holding that the Court will continue treating the deficiency deadline as jurisdictional in cases appealable to jurisdictions outside the U.S. Court of Appeals for the Third Circuit).
The record in this case establishes that the Petition was not timely filed with respect to the 2015 notice of deficiency. We have no authority to extend the period for timely filing. See Hallmark Rsch. Collective, 159 T.C. at 167; Axe v. Commissioner, 58 T.C. 256, 259 (1972); Joannou v. Commissioner, 33 T.C. 868, 869 (1960). However, although petitioner cannot prosecute this case in this Court with respect to the 2015 tax year, petitioner may still pursue an administrative resolution of the 2015 tax liability directly with the IRS. Further, petitioner has not demonstrated that respondent made, or failed to make, any other determination with respect to tax years 2015 and 2020 that would confer jurisdiction on this Court.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction as to tax years 2015 and 2020. All references in the Petition to tax years 2015 and 2020 are deemed stricken.
Petitioner is reminded that this case will continue with respect to the notice of deficiency issued for her 2021 tax year.