Opinion
30477-21S
03-09-2023
BILLY WAYNE RANKIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Richard T. Morrison, Judge.
On December 28, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground the petition was not filed within the time prescribed by the Internal Revenue Code. It asserts that the notice of deficiency, dated June 14, 2021, upon which this case is based, was sent to petitioner's last known address by certified mail on June 14, 2021; the 90-day period for timely filing a petition with this Court from the notice of deficiency expired on September 13, 2021, which date was not a Saturday, a Sunday, or a legal holiday in the District of Columbia; and that the postmark date on the envelope of the petition is September 14, 2021, which is 91 days after the mailing of the notice of deficiency.
On March 2, 2023, petitioner filed a Response to Motion to Dismiss for Lack of Jurisdiction stating that "[p]etitioner understands that this Petition was filed one day after the statutory deadline, although he alleges that he sent documents prior to the certified petition that he doesn't have proof of mailing for." This response does not provide convincing evidence that the petition was mailed timely.
This 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 a case seeking the 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 and Procedure; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); Brown v. Commissioner, 78 T.C. 215, 220 (1982). In this regard, section 6213(a), I.R.C., provides that the petition must be filed with the Court within 90 days, or 150 days if the notice is addressed to a person outside the United States, after the notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day). The Court has no authority to extend this 90-day (or 150-day) period. Joannou v. Commissioner, 33 T.C. 868, 869 (1960).
The record shows that the petition was not timely filed.
Upon due consideration, it is
ORDERED that respondent's December 28, 2022 Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.