Opinion
16591-23
05-02-2024
LEIGH ANNA P. SAUCIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On December 11, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the Petition was not filed within the time prescribed in the Internal Revenue Code. By Order served December 13, 2023, the Court directed petitioner, on or before January 2, 2024, to file an objection, if any, to respondent's motion.
On January 9, 2024, the Court received and filed petitioner's Letter Dated December 28, 2023. Petitioner's Letter concerns petitioner's 2020 tax liability, with respect to which petitioner attached documents in the nature of evidence. The Letter does not address respondent's jurisdictional motion and does not constitute an objection thereto. Accordingly, although the Court provided petitioner the opportunity to file an objection to respondent's Motion to Dismiss for Lack of Jurisdiction, petitioner has not done so.
Like all federal courts, the Tax Court is a court of limited jurisdiction. 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 deficiency case, this Court's jurisdiction depends on the issuance of a valid notice of deficiency and the timely filing of a petition 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). Rochelle v. Commissioner, 293 F.3d 740 (5th Cir. 2002) (per curiam), aff'g 116 T.C. 356 (2001); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130 n.4 (2022); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988); see Sanders v. Commissioner, No. 15143-22, 161 T.C., slip op. at 7-8 (Nov. 2, 2023) (holding that the Court will continue treating the deficiency deadline as jurisdictional in cases appealable to jurisdictions outside the U.S. Court of Appeals for the Third Circuit).
The record in this case establishes that the Petition was not timely filed and, accordingly, the Court is obliged to dismiss this case for lack of jurisdiction. We have no authority to extend the period for timely filing. See Hallmark Rsch. Collective, 159 T.C. at 167; Axe v. Commissioner, 58 T.C. 256, 259 (1972); Joannou v. Commissioner, 33 T.C. 868, 869 (1960). However, although petitioner cannot prosecute this case in this Court, petitioner may still pursue an administrative resolution of petitioner's 2020 tax liability directly with the IRS.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction because the Petition was not filed within the period prescribed by I.R.C. section 6213(a).