Opinion
5128-20
11-10-2021
Taraneh Semino, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Emin Toro Judge
On November 8, 2021, respondent filed an unopposed Motion to Dismiss for Lack of Jurisdiction (Doc. 14) on the ground that the petition was not filed within the time prescribed by Internal Revenue Code section 6015(e) or 7502. On the same date, the parties also filed a Stipulation of Facts. According to the Stipulation of Facts:
For purposes of this case, the parties hereby stipulate as follows:
1. This case is based on a Notice of Determination Concerning Relief From Joint and Several Liability under Section 6015, dated September 13, 2016, which was sent to petitioner's last known address by certified mail on or about September 13, 2016.
2. Counsel for the parties do not currently have a copy of the September 13, 2016 determination letter.
3. The petition was filed with the Tax Court on March 16, 2020.
4. The cover in which the petition was mailed to the Tax Court bears a postmark date of March 10, 2020.
5. The petition was filed pro-se and in good faith.
6. Petitioner mistakenly attached to the petition an IRS letter dated November 15, 2019, in which the IRS again denied relief under
section 6015 in an administrative reconsideration of the determination made in the Notice of Determination Concerning Relief From Joint and Several Liability under Section 6015, dated September 13, 2016.
The Tax Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In this case, the Court's jurisdiction depends on whether the taxpayer filed the petition no later than the 90th day after the date on which the respondent mailed, by certified or registered mail to the taxpayer's last known address, a notice of determination disallowing petitioner's request for relief from joint and several liability on a joint return the taxable years 2010, 2011, and 2012. See I.R.C. sec. 6015(e)(1); Rule 320(b), Tax Court Rules of Practice and Procedure. The Court has no authority to extend the 90-day period. Joannou v. Commissioner, 33 T.C. 868, 869 (1960).
The facts stipulated by the parties make clear that the petition here was not filed within the 90-day period prescribed by I.R.C. section 6015(e)(1).
Upon due consideration, it is hereby
ORDERED that respondent's unopposed Motion to Dismiss for Lack of Jurisdiction filed November 8, 2021, is granted and this case is dismissed for lack of jurisdiction.