Opinion
13707-23S
07-15-2024
DAVID C. GHATAN & LYNLY A. SAUNDERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On April 19, 2024, the parties filed a Joint Proposed Stipulated Decision for the Court's consideration. By Order to Show Cause, dated April 19, 2024, the Court directed the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not timely filed. Petitioners failed to file a response to the Order to Show Cause.
On May 2, 2024, respondent filed a Response to Order to Show Cause. In his response, respondent asserts that the petition was untimely. Respondent attached to his Response a copy of a postmarked United States Postal Service Form 3877 as evidence of the fact that the notice of deficiency was sent to petitioners by certified mail on May 24, 2023. The notice of deficiency was dated May 24, 2023, and states that the last day for filing a timely Tax Court petition as to that notice would expire on August 22, 2023.
The petition was electronically filed on August 28, 2023, which date is 96 days after the notice of deficiency for tax years 2018 and 2019 was mailed to petitioners.
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 to determine a deficiency in income tax 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). Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases); 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).
As mentioned above, the notice of deficiency states that the last day for filing a timely Tax Court petition as to that notice would expire on August 22, 2023. However, the petition was not filed within that period.
The record in this case establishes that the petition was not timely filed and, accordingly, the Court is obliged to dismiss this case for lack of jurisdiction. We have no authority to extend the period for timely filing. See Hallmark Rsch. Collective v. Commissioner, 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 petitioners cannot prosecute this case in this Court, petitioners may still pursue an administrative resolution of petitioners' 2018 and 2019 tax liabilities directly with the IRS.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, dated April 19, 2024, is made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction because the petition was not filed within the period prescribed by I. R.C. section 6213(a).