Opinion
23200-21
04-25-2022
DONALD RAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
The petition in the above-docketed matter was filed on June 24, 2021, and 2015 was referenced as the taxable year in dispute. An answer to the petition followed on November 8, 2021, attaching a notice of deficiency dated March 22, 2021, issued to petitioner with respect to the 2015 taxable year., but the pleading did not address jurisdictional matters. Review of the record herein, however, continued to suggest a fundamental jurisdictional defect. The date of the notice of deficiency underlying this proceeding for 2015 indicated a statutory deadline for filing a petition pursuant to section 6213(a) of the Internal Revenue Code (I.R.C.) that expired on June 21, 2021. Conversely, the envelope in which the petition was received had been sent by UPS Ground, and although it reflected a ship date of June 21, 2021, UPS Ground is not a designated private delivery service for purposes of the section 7502, I.R.C., timely mailing provisions.
At that juncture, the Court by Order served January 21, 2022, directed the parties, on or before March 4, 2022, to show cause in writing why this case should not be dismissed for lack of jurisdiction, on the ground that the petition was not mailed to or filed with the Tax Court within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). On February 18, 2022, respondent filed a response to the Order To Show Cause, concurring that the case should be dismissed as untimely. To date, no response has been received from petitioner.
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; 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). However, a petition shall be treated as timely filed if it is filed on or before the last date specified in such notice for the filing of a Tax Court petition, a provision which becomes relevant where that date is later than the date computed with reference to the mailing date. Sec. 6213(a), I.R.C. Likewise, if the conditions of section 7502, I.R.C., are satisfied, a petition which is timely mailed may be treated as having been timely filed.
Section 7502, I.R.C., in turn, applies to documents sent and postmarked timely by U.S. mail and to documents sent timely by private delivery services that have been explicitly designated by the Government for that purpose. Sec. 7502(a), (f), I.R.C. Critically, however, and as relevant here, while certain forms of UPS delivery have been so designated, UPS Ground is not one of the private delivery services recognized under section 7502, I.R.C. See Notice 2016-30, 2016-18 I.R.B. 676. Thus, although the Court is sympathetic to petitioner's situation, section 7502, I.R.C., offer no assistance in the instant scenario.
The premises considered, it is
ORDERED that the Court's Order To Show Cause, served January 21, 2022, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.