Opinion
11100-20S
03-31-2023
CALEB DAREIN SILMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Elizabeth Crewson Paris, Judge
On January 31, 2022, docket entry 12, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction requesting that this case be dismissed for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by I.R.C. section 6213(a) or section 7502.
This case was called at the remote Trial Session of the Court at Oklahoma City, Oklahoma, on February 7, 2022. There was no appearance by petitioner; respondent appeared and was heard. By Order dated March 1, 2022, docket entry 15, the Court held in abeyance respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 31, 2022, docket entry 12.
On December 15, 2022, docket entry 17, the Court issued an Order to Show Cause directing petitioner, on or before January 30, 2023, to file a response to the Order showing cause why respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 31, 2022, docket entry 12, should not be granted on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. Further, the Court advised the petitioner that failure to comply with the Order may result in the dismissal of this case. To date, there has been no response, or any other document filed by the 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; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); 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.
The record shows that the petition was not timely filed. Therefore, the Court will grant respondent's Motion to Dismiss for Lack of Jurisdiction.
After due consideration, and for cause, it is
ORDERED that the Court's Order to Show Cause, issued December 15, 2022, docket entry 17, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 31, 2022, docket entry 12, is granted, and this case is dismissed for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by I.R.C. section 6213(a) or section 7502.