Opinion
12607-20
04-26-2022
JOHN T. FOGG & LAUREE J. FOGG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
MAURICE B. FOLEY CHIEF JUDGE
By Order to Show Cause issued March 4, 2021, the Court directed the parties to show cause why this case should not be dismissed on the ground the petition was not timely filed in response to the notice of deficiency upon which the case is based. Both parties responded to the Court's order.
Although we can empathize with petitioners' circumstances, the Tax Court is a court of limited jurisdiction, and we may exercise that jurisdiction only to the extent authorized by Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). This Court's jurisdiction to redetermine a deficiency depends on the issuance of a valid notice of deficiency and a timely filed petition. Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). The Court has no authority to extend the statutory period for filing. Axe v. Commissioner, 58 T.C. 256, 259 (1972). The petition in this case was not timely filed, and we are obliged to dismiss this case for lack of jurisdiction.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause is made absolute, and this case is dismissed for lack of jurisdiction.