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Mohammadi v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 30719-21 (U.S.T.C. Nov. 30, 2022)

Opinion

30719-21

11-30-2022

SHAFIQULLAH MOHAMMADI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

RONALD L. BUCH JUDGE

This case is before us on the Commissioner's motion to dismiss for lack of jurisdiction. In February 2020, the Commissioner mailed a notice of deficiency to Shafiqullah and Sharifa Mohammadi determining a deficiency in federal income tax and an accuracy-related penalty for 2018. In September 2021, more than 18 months later, Mr. Mohammadi filed a petition with respect to that notice.

Our jurisdiction in a deficiency case is predicated on a valid notice of deficiency and a timely petition. I.R.C. §§ 6212, 6213, 7442; Rules 13, 20; Dees v. Commissioner, 148 T.C. 1, 3-4 (2017). (Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.) A petition is timely if filed within 90 days of the mailing of the notice of deficiency. I.R.C. § 6213(a). If a petition is not timely filed, we do not have jurisdiction to review it. Hallmark Research Collective v. Commissioner, 159 T.C. No. 6 (Nov. 29, 2022). Because Mr. Mohammadi filed his petition outside of the 90-day statutory period, we will grant the Commissioner's motion.

Background

The Commissioner issued a notice of deficiency for Mr. and Mrs. Mohammadi's 2018 joint federal income tax liabilities in February 2020. The notice is dated February 10, 2020, and shows the last day to petition the Tax Court as May 11, 2020. However, the Commissioner produced U.S. Postal Service Form 3877 (certified mailing list) showing that the notice was mailed on February 6, 2020.

On September 15, 2021, Mr. Mohammadi filed a petition seeking review of the notice of deficiency. He attached a copy of the notice to his petition. The address to which the Commissioner mailed the notice of deficiency is the same address used by Mr. Mohammadi when he filed his petition.

The Commissioner filed an answer to the petition and the pending motion alleging that Mr. Mohammadi's petition is untimely. In his answer, the Commissioner indicated his intent to file a motion to dismiss for lack of jurisdiction. On September 26, 2022, the Commissioner filed a Motion to Dismiss for Lack of Jurisdiction on the ground that Mr. Mohammadi failed to file his petition within the time prescribed by section 6213(a).

On September 29, 2022, the Court issued an order setting the Commissioner's motion for hearing at the Court's San Francisco, California trial session set to commence on October 17, 2022. Mr. Mohammadi did not appear at the hearing.

Discussion

We are a Court of limited jurisdiction, and we may exercise our jurisdiction only to the extent authorized by Congress. I.R.C. § 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985); Guralnik v. Commissioner, 146 T.C. 230, 235 (2016). In deficiency cases, a valid notice of deficiency and timely petition are prerequisites to obtaining jurisdiction before our Court. I.R.C. § 6213(a); Rule 13(a), (c); Hallmark Research Collective v. Commissioner, 159 T.C. No. 6 (Nov. 29, 2022); McKay v. Commissioner, 89 T.C. 1063, 1067 (1987). Section 6213(a) provides that a taxpayer must file a petition for redetermination within 90 days after the Commissioner mails the notice of deficiency. In certain situations, that date may be extended. For example, the Commissioner issued Notice 2020-23, 2020-18 I.R.B. 742 (Apr. 27, 2020), which had the effect of extending the deadline for Mr. Mohammadi to file his petition to July 15, 2020.

We must dismiss this case for lack of jurisdiction. The Commissioner produced Form 3877 showing that the notice of deficiency was properly mailed on February 6, 2020. The 90-day period after mailing ended on May 6, 2020. The notice of deficiency states that the last date to file a petition was May 11, 2020, and section 6213(a) provides "[a]ny petition filed with the Tax Court on or before the last date specified for filing such petition by the Secretary in the notice of deficiency shall be treated as timely filed." Either date, May 6 or May 11, 2020, fell within the scope of Notice 2020-23. As a result, the deadline for Mr. Mohammadi to file his petition was July 15, 2020. Mr. Mohammadi did not file his petition until September 15, 2021, more than a year later. As such, his petition was untimely and we lack jurisdiction over this case.

Accordingly, it is

ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction, filed September 26, 2022, is granted.


Summaries of

Mohammadi v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 30719-21 (U.S.T.C. Nov. 30, 2022)
Case details for

Mohammadi v. Comm'r of Internal Revenue

Case Details

Full title:SHAFIQULLAH MOHAMMADI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 30, 2022

Citations

No. 30719-21 (U.S.T.C. Nov. 30, 2022)