Opinion
15251-20
08-10-2021
Orlando Ricci Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On July 9, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was not filed timely as to the notice of deficiency dated July 21, 2020, issued to petitioner for tax years 2014, 2015, and 2016. On August 9, 2021, petitioner filed an Objection to respondent's motion to dismiss.
The record reflects that respondent mailed a notice of deficiency to petitioner for 2014, 2015, and 2016 on July 21, 2020. The 90-day period for filing a timely petition with the Court under I.R.C. section 6213(a) as that deficiency notice expired on October 19, 2020. The petition, filed December 28, 2021, arrived at the Court in a United States Postal Service Priority Mail envelope with a Priority Mail 2-Day label dated December 22, 2020--64 days beyond the 90-day filing period. That petition was also signed and dated by petitioner's counsel as of December 22, 2020.
In his Objection petitioner asserts petitioner mailed an earlier petition as to the deficiency notice for 2014, 2015, and 2016 on or about September 29, 2021. However, petition maintains, that earlier petition was either not received or processed by the Court. A search of the Court's records discloses no such earlier petition was received by the Court. The Court has no authority to extend the statutory 90-day period. Axe v. Commissioner, 58 T.C. 256, 259 (1972). Accordingly, we are obliged to dismiss this case for lack of jurisdiction.
Petitioner cannot prosecute a case in this Court. However, petitioner may continue to pursue administrative resolution of his 2014, 2015, and 2016 income tax liabilities with the IRS. If financially feasible for him, petitioner may pay the tax, file a claim for refund with the Internal Revenue Service, and if the claim is denied, sue for a refund in the Federal district court or the U.S. Court of Federal Claims. See McCormick v. Commissioner, 55 T.C. 138, 142 (1970).
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.