Opinion
6232-21
04-17-2023
SHERRON CHRISTINE SPEARS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
In an order dated May 18, 2022, the Court held in abeyance Respondent's Motion to Dismiss for Lack of Jurisdiction (Motion), filed May 12, 2022, pending a ruling of the Court in the case Hallmark Research Collective v. Commissioner (Docket No. 21284-21). That ruling has now been issued, and we held that the 90-day deadline in section 6213(a) is a strict jurisdictional requirement that is not subject to equitable tolling (i.e., it cannot be extended in the discretion of the Court). See Hallmark Rsch. Collective v. Commissioner (Hallmark), No. 21284-21, 159 T.C. ___, 2022 U.S. Tax Ct. LEXIS 817, at *2 (Nov. 29, 2022).
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, all regulation references are to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
In the Motion, Respondent alleges as follows: A notice of deficiency for Petitioner's 2018 tax year was sent to her last known address by certified mail on November 9, 2020. The 90-day period for timely filing a petition with this Court expired on February 8, 2021. See I.R.C. §§ 6213(a) and 7503; Rule 25. Petitioner's Petition was received by the Court on February 19, 2021, and is deemed to have been filed on February 13, 2021, the date of the U.S. postmark stamped on the envelope. See I.R.C. § 7502(a).
Upon due consideration, it is
ORDERED that Petitioner shall file, on or before May 17, 2023, a response to Respondent's Motion to Dismiss for Lack of Jurisdiction, explaining why the Court is not required to dismiss this case pursuant to the ruling in Hallmark.