Opinion
9927-21S
02-07-2022
CONSTANCE E. PARROTT & DAVID W. PARROTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Adam B. Landy Special Trial Judge
This case is calendared for trial at the April 11, 2022, Detroit, Michigan, trial session of the Court. On March 22, 2021, petitioner filed a petition to commence this case, seeking review of a notice of deficiency issued to them for their 2018 tax year. On July 30, 2021, respondent filed an Answer in this case.
By Order served December 30, 2021, the Court issued an Order to Show Cause (OSC) directing respondent to file a response with the postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing the November 9, 2020, deficiency notice for 2018, upon which this case is based, was sent by certified or registered mail to petitioners at their last known address on or about November 9, 2020. The OSC also directed both parties, on or before January 24, 2022, to show cause, in writing, why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed.
Respondent filed a response on February 7, 2022 and attached the postmarked U.S. Postal Service Form 3877 showing the notice of deficiency was mailed to petitioners' last known address, by certified mail on November 9, 2020. Respondent also agrees that this case should be dismissed for lack of jurisdiction on the ground that the petition was not timely filed. Petitioners did not file a response although requested by the Court to do so. However, petitioners acknowledged in their petition that the petition was filed late due to Mr. Parrot's illness.
The Tax Court is a court of limited jurisdiction. It may therefore exercise jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In addition, jurisdiction must be proven affirmatively, and a taxpayer invoking our jurisdiction bears the burden of proving that we have jurisdiction over the taxpayer's case. See Fehrs v. Commissioner, 65 T.C. 346, 348 (1975); Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177, 180 (1960).
In a case seeking redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the timely filing of a petition by the taxpayer. Rule 13(c), Tax Court Rules of Practice of Procedure; Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). In this regard, and as relevant here, Internal Revenue Code (I.R.C.) section 6213(a) provides that the petition must be filed with the Court within 90 days after a valid notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day). If a petition is timely mailed and properly addressed to the Tax Court in Washington, D.C., it will be considered timely filed. See I.R.C. sec. 7502(a)(1). In order for the timely mailing/timely filing provision to apply, the envelope containing the petition must bear a postmark with a date that is on or before the last day for timely filing a petition. See I.R.C. sec. 7502(a)(2).
Section references are to the Internal Revenue Code of 1986, as amended.
The record reflects that respondent mailed a notice of deficiency for 2018, on November 9, 2020. The 90-day period for filing a timely petition with the Court expired on February 8, 2021, which date was not a Saturday, a Sunday, or a legal holiday in the District of Columbia. The Court only has jurisdiction if the petition was mailed using the U.S. Postal Service within the 90-day period beginning November 9, 2020 and ending February 8, 2021. See I.R.C. sec. 6213(a). The petition, filed March 22, 2021, arrived at the Court in an envelope with a postmark of March 8, 2021. The Court is sympathetic to Mr. Parrot's illness and wishes him well. However, the Court concludes that petitioners did not timely file a petition in this case and therefore, the Court lacks jurisdiction to redetermine the deficiency for tax year 2018.
Accordingly, upon due consideration of the foregoing, it is
ORDERED that the Court's Order To Show Cause, issued on December 30, 2021, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground the petition was not timely filed.