Opinion
7000-23S
06-13-2024
GLORIA HANKERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction, filed July 13, 2023. Respondent's motion is based upon the ground that the Petition, which seeks relief from a joint federal income tax liability pursuant to section 6015 (section references are to the Internal Revenue Code of 1986, as amended) was not filed within the period prescribed by section 6015(e). Although the Court directed petitioner to file an objection 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 such as this one, the jurisdiction of the Court depends, in part, on the timely filing of a petition by the taxpayer, and section 6015(e)(1) specifically provides that the petition, to be timely, must be filed within 90 days of the notice of determination. "The 90-day filing deadline of section 6015(e)(1)(A) is jurisdictional." Frutiger v. Commissioner, No. 31153-21, 162 T.C., slip op. at 12 (Mar. 11, 2024). Furthermore, the Court has no authority to extend this 90-day period. See id.; Pollack v. Commissioner, 132 T.C. 21, 32 (2009) ("[S]ection 6015(e)(1)(A)'s 90-day limit is jurisdictional and therefore doesn't allow for equitable tolling . . . .").
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 because the Petition was not filed within the period prescribed by section 6015(e).