Opinion
25812-22S 10940-23
07-10-2023
BRIDGET MARY SMITH & TODD JOSEPH SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 21, 2022, the Court filed a Petition to commence a case at Docket No. 25812-22S, seeking relief as to tax year 2019. On January 20, 2023, petitioners filed a Ratification of Petition, in Docket No. 25812-22S. On January 27, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was premature and attached thereto a notice of deficiency for petitioners' tax year 2019 issued on December 6, 2022.
This Court is a court of limited jurisdiction. This Court's jurisdiction to redetermine a deficiency depends on the issuance of a valid notice of deficiency and a timely filed petition by the taxpayer. Rule 13(a) and (c); 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. &Normac International v. Commissioner, 90 T.C. 142, 147 (1988). In this regard, I.R.C. section 6213(a) 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).
Because the notice of deficiency for petitioners' 2019 tax year was issued after the petition in Docket No. 25812-22S was filed, the Court does not have jurisdiction over petitioners' 2019 tax year under the petition as filed in Docket No. 25812-22S. I.R.C. section 6213(a). However, inasmuch as the Ratification of Petition was received within the time for filing a petition for tax year 2019, a copy of the Ratification of Petition shall be filed as an imperfect petition at Docket No. 10940-23 to commence a separate case regarding petitioners' 2019 tax year. All future communication regarding petitioners' 2019 tax year should be directed to Docket No. 10940-23.
Upon due consideration, it is, ORDERED that the Clerk of the Court shall remove the Ratification of Petition, filed January 20, 2023, at Docket No. 25812-22S and file that document as of that date as a Petition to commence a case at Docket No. 10940-23. It is further
ORDERED that the caption of the case at Docket No. 10940-23 shall read "Bridget Mary Smith &Todd Joseph Smith, Petitioners v. Commissioner of Revenue, Respondent". It is further
ORDERED that Cincinnati, Ohio, is designated as the place of trial in Docket No. 10940-23. It is further
ORDERED that the Court's filing fee of $60.00 is waived in Docket No. 10940-23. It is further
ORDERED that the caption of the case at Docket No. 10940-23 is amended by adding the letter "S" to the docket number and the Clerk of the Court shall process this case to trial or other disposition as a small Tax Court case.