Opinion
1246-21
02-07-2023
LAUNA GOLDMAN & HAROLD M. GOLDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On April 26, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, and a first supplement thereto followed on August 13, 2021. The motion, as supplemented, sought dismissal on the ground that the petition herein was not filed within the time prescribed by the Internal Revenue Code. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners have failed to do so.
This Court is a court of limited jurisdiction. It may therefore exercise jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In a case seeking the redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the timely filing of a petition by the taxpayer. Rule 13(c), Tax Court Rules of Practice and Procedure; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); Brown v. Commissioner, 78 T.C. 215, 220 (1982). In this regard, section 6213(a), I.R.C., provides that the petition must be filed with the Court 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). The Court has no authority to extend this 90-day (or 150-day) period. Joannou v. Commissioner, 33 T.C. 868, 869 (1960). However, a petition shall be treated as timely filed if it is filed on or before the last date specified in such notice for the filing of a Tax Court petition, a provision which becomes relevant where that date is later than the date computed with reference to the mailing date. Sec. 6213(a), I.R.C. Likewise, if the conditions of section 7502, I.R.C., are satisfied, a petition which is timely mailed may be treated as having been timely filed.
Additionally, in narrowly defined circumstances, scenarios involving disasters, related conditions, and concomitant closures can extend the deadline. Regrettably, while the COVID-19 pandemic did lead to an extension of time for tax-related deadlines, including those for petitions to the Court, the scenario here falls outside the relief afforded. Specifically, Guralnik v. Commissioner, 146 T.C. 320 (2016), and IRS Notice 2020-23, 2020-18 I.R.B. 742 (April 27, 2020), in combination, extended the deadline for filing petitions due between March 19, 2020, and July 15, 2020, to July 15, 2020.
The record shows that the petition was not timely filed.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, as supplemented, is granted, and this case is dismissed for lack of jurisdiction.