Opinion
8754-22
02-27-2024
DAVID JOHN NIEC & HEIDI L. NIEC, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Courtney D. Jones, Judge
This case is on the calendar of the Court's April 15, 2024, trial session in Cleveland, Ohio. On February 13, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction (Doc. 14). Respondent moves to dismiss this case, insofar as it purports to be an appeal by or on behalf of petitioner Heidi L. Niec, deceased, because petitioner David John Niec was not authorized to act on behalf of Heidi L. Niec's estate when the petition was filed. However, upon review of the record, we question the timeliness of the petition and, by extension, this Court's jurisdiction.
The Tax Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent expressly provided by statute. I.R.C. § 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985). In a case seeking redetermination of a deficiency, as here, the Court's jurisdiction depends on the issuance by the Commissioner of a valid notice of deficiency and the timely filing of a petition by the taxpayers. I.R.C. §§ 6212, 6213, and 7442; Tax Court Rule 13(a) and (c). Because the timely filing of a petition is a jurisdictional prerequisite under I.R.C. § 6213(a), an untimely petition must be dismissed. See Hallmark Rsch. Collective v. Commissioner, 159 T.C, slip op. at 6 (Nov. 29, 2022).
Upon due consideration, it is
ORDERED that, on or before March 18, 2024, the parties shall each file a response to this Order, showing cause, in writing, as to why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground that the petition was not timely filed.