Opinion
1015-24
11-14-2024
GRANT GRIFFETH & ALYSSA GRIFFETH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the January 21, 2025, San Antonio, Texas, Trial Session of the Court.
On January 23, 2024, petitioners electronically filed a Petition commencing this case contesting a notice of deficiency for tax years 2020 and 2021, dated October 24, 2023. Petitioners did not attach a copy of the notice of deficiency to their Petition. Although the Petition was signed and dated January 22, 2024, the Petition was electronically filed and received by the Court on January 23, 2024, at 1:21 a.m. ET. On February 16, 2024, respondent filed an Answer, and attached thereto a copy of the October 24, 2023, notice of deficiency issued to petitioners. The notice of deficiency indicated that the last day to file a petition with the U.S. Tax Court was January 22, 2024.
On October 7, 2024, the Court served an Order to Show Cause and directed the parties to show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the Petition was not timely filed by January 22, 2024. The Court further directed respondent to file by November 4, 2024, a response to the Order to Show Cause and attach thereto, a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing the October 24, 2023, notice of deficiency for 2020 and 2021, upon which this case is based, was sent by certified or registered mail to petitioners at their last known address on or about October 24, 2023.
On October 31, 2024, respondent filed a response to the Court's Order to Show Cause and attached a copy of Form 3877, which showed that the notice of deficiency for petitioners' tax years 2020 and 2021 was sent to petitioners on October 24, 2023. On November 4, 2024, petitioners filed a response to the Court's Order to Show Cause asking the Court not to dismiss the case for lack of jurisdiction on the ground that the petition was not timely filed. They informed the Court that they were having internet issues which caused the delayed filing of the Petition. Petitioners further informed the Court that they were working towards a resolution with local IRS agents.
While the Court sympathizes with petitioners' situation, this Court is a court of limited jurisdiction. It may exercise its jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In a case seeking redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the timely filing of a petition by the taxpayers. A petition is timely if filed within 90 days of the mailing of the notice of deficiency. I.R.C. § 6213(a). If a petition is not timely filed, the Court does not have jurisdiction to redetermine the IRS's deficiency determination. Hallmark Research Collective v. Commissioner, 159 T.C. No. 6 (Nov. 29, 2022). In this case, the time for filing a petition with this Court expired January 22, 2024.
Pursuant to Tax Court Rule 22(d), "[a] paper will be considered timely filed if it is electronically filed at or before 11:59 p.m., eastern time, on the last day of the applicable period for filing." See also Nutt v Commissioner, 160 T.C. 470, 471 (2023) (holding that an electronic petition is timely if it is filed by 11:59 p.m. eastern time on the last day for filing and because the taxpayers' petition was filed after the last day for filing had ended in the eastern time zone, the Court must dismiss the case for lack of jurisdiction). Accordingly, with respect to tax years 2020 and 2021 the Petition was not timely filed.
Although the Court must dismiss this case for lack of jurisdiction, this does not prevent petitioners and respondent from working to resolve this case administratively.
Upon due consideration and for cause, it is ORDERED that the Court's Order to Show Cause dated October 7, 2024, is made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the Petition was not timely filed as to tax years 2020 and 2021.