Opinion
20388-21
01-04-2024
WILLIAM HEFLEY & AIMEE HEFLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Travis A. Greaves Judge
On December 4, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502. Respondent indicated that petitioners had no objection to the granting of the motion.
On October 26, 2023, the Court held a conference call with the parties. The Court requested that respondent file either an affidavit of the tax examiner who issued the notice of deficiency in this case or service transcripts showing that the notice of deficiency was timely mailed. On December 4, 2023, respondent filed a Status Report and attached thereto an affidavit of tax examiner, Harvey N. McGhee, attesting to the existence and timely mailing of the notice of deficiency to petitioners.
This affidavit, the copy of the notice of deficiency, and the properly completed Form 3877 are sufficient to satisfy respondent's burden to show the existence and mailing of the notice of deficiency on June 25, 2019. See Webb v. Commissioner, T.C. Memo. 1996-449, 1996 WL 558320, at *5. Petitioner filed the petition on August 26, 2021, which is more than 90 days after respondent mailed the notice of deficiency. Therefore, we lack jurisdiction in this case.
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.