Opinion
11145-20S
02-07-2022
PRITPAL TAKHAR SANGHVI, Petitioner 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 July 21, 2020, petitioner filed a petition to commence this case, seeking review of a notice of deficiency issued to her for her 2017 tax year. On October 23, 2020, respondent filed an Answer in this case.
By Order served January 5, 2022, 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 January 27, 2020, deficiency notice for 2017, upon which this case is based, was sent by certified or registered mail to petitioner at her last known address on or about January 27, 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 January 21, 2022, and attached the postmarked U.S. Postal Service Form 3877 showing the notice of deficiency was mailed to petitioner's last known address, by certified mail on January 24, 2020. Respondent also agrees that this case should be dismissed for lack of jurisdiction on the ground that the petition was not timely filed. Petitioner did not file a response although requested by the Court to do so. The Court held a telephone conference with the parties on February 4, 2022.
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.) section6213(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). When a notice of deficiency is mailed prior to the date shown on that notice, the taxpayer may use the date of the notice in determining the last date to file a petition. Loyd v. Commissioner, T.C. Memo. 1984-172. 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 2017, on January 24, 2020. The 90-day period for filing a timely petition with the Court expired on April 27, 2020, which date was not a Saturday, a Sunday, or a legal holiday in the District of Columbia as the last day. Due to the COVID-19 pandemic and pursuant to the Secretary of the Treasury's authority under I.R.C. section 7508A, IRS Notice 2020-23 extended certain tax-related deadlines (including the deadline to file a Tax Court petition) falling between April 1, 2020 and July 14, 2020, to July 15, 2020. Therefore, the last day petitioner could timely file a Tax Court petition was July 15, 2020. The petition, filed July 21, 2020, arrived at the Court in a postmarked envelope dated July 16, 2020.
The record establishes that the petition in this case was not timely filed, and this Court has no authority to extend the period for timely filing the petition "whatever the equities of a particular case may be and regardless of the cause for its not being filed within the required period." Axe v. Commissioner, 58 T.C. 256, 259 (1972). However, although petitioner may not prosecute this case in the Tax Court, petitioner may continue to pursue administrative resolution of the 2017 tax liability directly with the IRS. Another remedy potentially available to petitioner, if feasible, is to pay the determined amounts, then file a claim for refund with the IRS. If the claim is denied or not acted on for six months, petitioner may file a suit for refund in the appropriate Federal district court or the U.S. Court of Federal Claims. See McCormick v. Commissioner, 55 T.C. 138, 142 n.5 (1970).
Accordingly, upon due consideration of the foregoing, it is
ORDERED that the Court's Order To Show Cause, issued on January 5, 2022, 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.