Opinion
11082-23
11-17-2023
PATRICE HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On September 7, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not timely filed with respect to tax year 2020. Respondent attached to the motion a copy of the certified mail list as evidence of the fact that the notice of deficiency was sent to petitioner by certified mail on October 24, 2022.
The petition was filed on July 7, 2023, which date is 256 days after the date the notice of deficiency for tax year 2020 was mailed to petitioner. The petition was received by the Court in an envelope bearing an illegible United States Postal Service postmark. The petition was dated June 23, 2023, which date is 242 days after the date the notice of deficiency for tax year 2020 was mailed to petitioner. Attached to respondent's motion is a copy of the deficiency notice issued for 2020, which states that the last day for filing a timely Tax Court petition as to that notice would expire on January 23, 2023.
This Court is a court of limited jurisdiction. This Court's jurisdiction to determine a deficiency in income tax depends on the issuance of a valid notice of deficiency and a timely filed petition. Rule 13(a) and (c); Hoffenberg v. Commissioner, 905 F.2d 665, 666 (2d Cir. 1990) (per curiam), aff 'g T.C. Memo. 1989-676; Organic Cannabis Found., LLC v. Commissioner, 962 F.3d 1082 (9th Cir. 2020); 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). In this regard, I.R.C. section 6213(a) provides that the petition must be filed with the Court 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).
In the present case, the time for filing a petition with this Court expired on January 23, 2023. However, the petition was not filed within that 90 day period.
On October 12, 2023, petitioner filed an Objection to Motion to Dismiss for Lack of Jurisdiction. In her objection, petitioner does not dispute the jurisdictional allegations set forth in respondent's motion. Instead petitioner states that she was ill beginning in October of 2022.
While the Court is sympathetic to petitioner's situation, governing law recognizes no exceptions for good cause or similar grounds that would allow her to proceed in this judicial forum. Hoffenberg v. Commissioner, 905 F.2d 665, 666 (2d Cir. 1990) (per curiam), aff'g T.C. Memo. 1989-676; Organic Cannabis Found., LLC v. Commissioner, 962 F.3d 1082 (9th Cir. 2020); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases); Axe v. Commissioner, 58 T.C. 256 (1972). Accordingly, since the petition was not filed within the required 90 day period, this case must be dismissed for lack of jurisdiction.
The fact that the Court is obliged to dismiss this case for lack of jurisdiction does not preclude the parties from administratively resolving the deficiency issues if they are able to do so. In addition, if financially feasible, petitioner may pay the tax, file a claim for refund with the Internal Revenue Service, and if the claim is denied, sue for a refund in Federal district court or the U.S. Court of Federal Claims. See McCormick v. Commissioner, 55 T.C. 138, 142 (1970).
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.