Opinion
10806-22
05-10-2023
BRIAN ORTEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Juan F. Vasquez Judge
This case is set for trial at the Court's Los Angeles, California, trial session commencing May 22, 2023. On February 14, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. By Order filed March 8, 2023, the Court directed petitioner to file any objection to respondent's Motion on or before March 28, 2023. As of today, petitioner has not filed an objection or other response to respondent's Motion.
The record reflects that, on April 22, 2021, respondent sent by certified mail to petitioner's last known address a statutory notice of deficiency (SNOD) for petitioner's 2019 taxable year. The SNOD is dated April 26, 2021, and states that the last day to petition this Court is July 26, 2021. The Court filed the Petition in this case on May 5, 2022, after it had arrived in an envelope bearing a postmark of May 2, 2022-a date beyond the timely-filing period.
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; Hallmark Rsch. Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). The Court has no authority to extend the statutory period for filing a timely petition in response to a notice of deficiency. Hallmark Rsch. Collective, No. 21284-21, 159 T.C, slip op. at 42 (Nov. 29, 2022); Axe v. Commissioner, 58 T.C. 256, 259 (1972). The Petition in this case was not timely filed, and we are obliged to dismiss this case for lack of jurisdiction. However, although petitioner cannot prosecute this case in this Court, petitioner is free to pursue an administrative resolution of his 2019 tax liability directly with the Internal Revenue Service.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.