Opinion
4629-20
08-29-2023
AIRREYON S. LOWE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge.
This deficiency case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not filed within the time prescribed by section 6213(a) or section 7502. The parties dispute whether the deadline for petitioner to file her petition was extended by section 7508A(d). The parties have briefed that question extensively. On July 19, 2023, however, the United States Court of Appeals for the Third Circuit, to which this case is appealable absent stipulation to the contrary, held that the filing deadline in section 6213(a) is not jurisdictional. Culp v. Commissioner, 75 F.4th 196, (3d Cir. 2023). Accordingly, we must deny respondent's Motion to Dismiss for Lack of Jurisdiction regardless of how the section 7508A(d) question is answered. Golsen v. Commissioner, 54 T.C. 742, 757 (1970), aff'd, 445 F.2d 985 (10th Cir. 1971).
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
Accordingly, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is denied without prejudice.