Opinion
18683-22
01-18-2023
CARMEN GREEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On October 21, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition herein was not filed within the time prescribed by the Internal Revenue Code. Although the Court directed petitioner to file an objection, if any, to respondent's motion, petitioner has 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 based upon a notice of determination that disallows a request for relief from joint and several liability on a joint return, the jurisdiction of the Court depends, in part, on the timely filing of a petition by the taxpayer. Sec. 6015(e), I.R.C.; Rule 320(b), Tax Court Rules of Practice and Procedure. In this regard, section 6015(e)(1), I.R.C., specifically provides that the petition must be filed with the Tax Court within 90 days of the determination. The Court has no authority to extend this 90-day period. However, 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.
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 is granted, and this case is dismissed for lack of jurisdiction.