Opinion
7188-21
03-30-2022
SHANE PADRIAC HURLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
The petition in the above-docketed matter was filed on March 4, 2021, and 2019 was referenced as the taxable year in dispute. Attached to the petition was a notice of deficiency dated August 31, 2020, issued to petitioner with respect to the 2019 taxable year. An answer to the petition followed on June 30, 2021, but did not address jurisdictional matters.
Thereafter, and unexpectedly given the state of the record, the parties on November 15, 2021, submitted a stipulated decision resolving the case and reflecting no deficiency due from petitioner for 2019. Nonetheless, review of the record continued to suggest a fundamental jurisdictional defect that would prevent entry of the just-referenced decision. In particular, the date of the notice of deficiency underlying this proceeding indicated a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on November 30, 2020. Conversely, the envelope in which the petition was received was sent by UPS Next Day Air, suggesting shipment potentially well beyond November 30, 2020, after the petition had erroneously been sent to and received by the Internal Revenue Service (IRS).
At that juncture, the Court by Order served November 17, 2021, directed the parties, on or before December 15, 2021, to show cause in writing why this case should not be dismissed for lack of jurisdiction, on the ground that the petition was not mailed to or filed with the Tax Court within the time prescribed by section 6213(a) or 7502, I.R.C.
On December 13, 2021, and apparently in lieu of a response to the Court's Order, respondent filed a Motion To Dismiss for Lack of Jurisdiction, on the same ground of an untimely petition. Therein, respondent confirmed, and provided supporting documentation in the form of a certified mail list to establish, that the notice of deficiency was mailed on August 27, 2020. Respondent further concurred that the case should be dismissed for lack of jurisdiction. Petitioner on December 13, 2021, likewise filed a letter in response to the Court's Order. However, such response focused solely on the substance of petitioner's position, seeking to go forward with the settlement reached and attaching extensive correspondence with the IRS related thereto. Conversely, petitioner did not address the critical matter of the timeliness of the petition.
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 seeking the redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the timely filing of a petition by the taxpayer. Rule 13(c), Tax Court Rules of Practice and Procedure; Brown v. Commissioner, 78 T.C. 215, 220 (1982). In this regard, section 6213(a), I.R.C., provides that the petition must be filed with the Court within 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). However, a petition shall be treated as timely filed if it is filed on or before the last date specified in such notice for the filing of a Tax Court petition, a provision which becomes relevant where that date is later than the date computed with reference to the mailing date. Sec. 6213(a), I.R.C. Likewise, if the conditions of section 7502, I.R.C., are satisfied, a petition which is timely mailed may be treated as having been timely filed.
In conclusion then, while the Court is sympathetic to petitioner's situation and understands the challenges of the circumstances faced and the good faith efforts made, the Court on the present record lacks jurisdiction in this case to review any action (or inaction) by respondent in regard to petitioner's 2019 taxes. Congress has granted the Tax Court no authority to afford any remedy in the circumstances evidenced by this proceeding, regardless of the merits of petitioner's complaints. Accordingly, the premises considered, it is
ORDERED that the Court's Order To Show Cause, dated November 17, 2021, is hereby made absolute. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction. It is further
ORDERED that the Proposed Stipulated Decision, filed November 15, 2021, is hereby deemed stricken from the Court's record in this case.