Opinion
12451-20
06-30-2021
Carol Helm Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On June 2, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was not filed timely as the notice of deficiency dated July 16, 2020, issued to petitioner for taxable year 2016. On June 23, 2021, petitioner filed an Objection to respondent's motion to dismiss.
The record reflects that respondent mailed a notice of deficiency to petitioner for 2016 on July 16, 2020. The 90-day period for filing a timely petition with the Court under I.R.C. section 6213(a) expired on October 14, 2020. The petition, filed October 21, 2020, arrived at the Court in an envelope bearing a U.S. Postal Service postmark dated October 15, 2020--one day beyond the 90-day filing period. The Court has no authority to extend the statutory period for filing a timely petition. Axe v. Commissioner, 58 T.C. 256, 259 (1972). Accordingly, we are obliged to dismiss this case for lack of jurisdiction.
Petitioner cannot prosecute a case in this Court. However, 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 the Federal district court or the U.S. Court of Federal Claims. See McCormick v. Commissioner, 55 T.C. 138, 142 (1970).
Upon due consideration and for cause, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.