Opinion
6232-21
07-19-2023
SHERRON CHRISTINE SPEARS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Elizabeth A. Copeland Judge
Petitioner, Ms. Spears, filed her Petition seeking review of a notice of deficiency regarding her 2018 tax year. On May 12, 2022, Respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition was not filed within the time prescribed by Internal Revenue Code (I.R.C.) § 6213(a). We ordered Petitioner to respond to Respondent's Motion, but Petitioner did not respond, timely or otherwise.
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 Rsch. Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); Brown v. Commissioner, 78 T.C. 215, 220 (1982). In this regard, I.R.C. § 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 record shows that the Petition was not timely filed. Although Ms. Spears cannot prosecute this case in this Court, we remind her that she may still pursue an administrative resolution of her 2018 tax liability directly with the IRS.
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.