Opinion
33861-21
03-18-2022
Moises Lake Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On February 3, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was not filed timely as to the deficiency notice dated July 12, 2021, issued to petitioner for tax years 2020. On March 11, 2021, petitioner filed his Letter Dated March 1, 2022.
The record reflects that respondent sent a notice of deficiency for 2020 by certified mail to petitioner at his last known address on July 8, 2021. The 90-day period under I.R.C. section 6213(a) for filing a timely Tax Court petition as to that deficiency notice expired on October 12, 2021. The petition, filed October 28, 2021, arrived at the Court in an envelope bearing a U.S. Postal Service postmark dated October 23, 2021--eleven days after the statutory 90-day period expired.
In his above Letter petitioner does not dispute the jurisdictional allegations set forth in respondent's motion to dismiss. Rather, petitioner asserts he and his daughter share payment of their family's household living expenses. Contrary to petitioner's argument, however, as discussed above, the record reflects the last date for petitioner to timely mail/timely file his Tax Court petition as to that deficiency notice for 2020 expired on October 12, 2021. Petitioner failed to do so and filed his petition untimely. 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. I.R.C. secs. 6213(a), 7502; Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(c), Tax Court Rules of Practice and Procedure.
Petitioner cannot prosecute this case in this Court. However, petitioners may continue to pursue administrative resolution of his 2020 tax liability directly with the Internal Revenue Service. Also, if financially feasible for him, 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 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, filed February 3, 2022, is granted and this case is dismissed for lack of jurisdiction.