Opinion
21358-22
03-01-2023
DARREN K. SLEISTER & HEIDI G. MAJOR SLEISTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On January 13, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not timely filed. Petitioners filed an Objection on February 10, 2023, but did not dispute the jurisdictional allegations made in respondent's motion.
The record reflects that respondent mailed a notice of deficiency to petitioners for the taxable year 2019 on June 6, 2022. The period for filing a timely petition with the Court under section 6213(a) expired on September 6, 2022. The petition, arriving at the Court with a postmark date of September 24, 2022, was filed with the Court on September 26, 2022--a date beyond the 90-day filing period.
The Tax Court is a court of limited jurisdiction, and we may exercise that jurisdiction only to the extent authorized by Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). This Court's jurisdiction to redetermine a deficiency depends on, as relevant here, a timely filed petition. Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). Although we are sympathetic to all that was happening during the time period for filing, the Court has no authority to extend the statutory period for filing a timely petition in response to a notice of deficiency. Hallmark Research Collective, supra; Axe v. Commissioner, 58 T.C. 256, 259 (1972). The petition in this case was not timely filed and we are obliged to dismiss this case for lack of jurisdiction.
Although petitioners may not proceed with this case, there may be administrative opportunities to resolve the matters in question with the IRS, or it may be possible for petitioners to pay the tax, file a claim for refund with the IRS, and, if the claim is denied (or if no action thereon is taken within 6 months), sue for a refund in the appropriate Federal district court or the United States Court of Federal Claims. See secs. 6532(a), 7422(a); 28 U.S.C. secs. 1346(a)(1), 1491(a)(1); McCormick v. Commissioner, 55 T.C. 138, 142 n.5 (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.