Opinion
11218-20S
03-09-2022
Jeffery W. McFann Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On November 17, 2020, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground the petition was not timely filed. On January 18, 2021, the Court filed correspondence received from petitioner as his Objection to respondent's motion to dismiss. The objection did not dispute the jurisdictional allegations made in respondent's motion. The record reflects that the petition was received by the Court in an envelope which bears a postmark date of July 17, 2020. The deadline for filing a petition in response to the notice of deficiency dated March 2, 2020, expired on July 15, 2020.
The Tax Court is a court of limited jurisdiction, and we may exercise that jurisdiction only to the extent authorized by Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). This Court's jurisdiction to redetermine a deficiency depends on the issuance of a valid notice of deficiency and a timely filed petition. Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). The petition in this case was not timely filed, and we are obliged to dismiss this case for lack of jurisdiction.
Upon due consideration, it is
ORDERED that petitioner's Application for the Waiver of Filing Fee is denied. It is further
ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction.