Opinion
9387-23
03-15-2024
MICHAEL L. MAGNOLE & KIM VAN DER HAM, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Tamara W. Ashford, Judge.
This case is currently calendared for trial at the Session of the Court commencing on April 22, 2024, in Las Vegas, Nevada. On March 13, 2024, respondent filed an unopposed Motion to Dismiss for Lack of Jurisdiction on the ground that petitioners' Petition was not filed within the time prescribed by I.R.C. §§ 6213(a) or 7502. The motion indicates that on January 30, 2023, the Internal Revenue Service sent by certified mail the notice of deficiency upon which this case is based to petitioners' last known address, as shown by the postmark date stamped on PS Forms 3877 (and respondent attached to his motion duplicate and properly redacted copies of the PS Forms 3877). The motion also indicates that the 90-day period for timely filing a petition with this Court from the January 30, 2023, notice of deficiency expired on May 1, 2023, which date was not a Saturday, a Sunday, or a legal holiday in the District of Columbia, and that petitioners' Petition was filed with the Court on June 12, 2023, which date is 133 days after the mailing of the January 30, 2023, notice of deficiency. Finally, the motion indicates that the parties have informally reached a resolution of the substantive issues in the January 30, 2023, notice of deficiency for a reduced deficiency amount; this agreement will be processed once the case is dismissed.
We agree with respondent that petitioners' Petition was not filed with the Court within the time prescribed by I.R.C. §§ 6213(a) or 7502 and that therefore this case should be dismissed for lack of jurisdiction. Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 13, 2024, is granted, and this case is dismissed for lack of jurisdiction on the ground that petitioners' Petition was not timely filed.