Opinion
3779-22S
02-08-2023
ANGELA M. SUMMERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On February 1, 2022, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued to petitioner for her 2019 tax year. On October 6, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. Upon further review of the record, however, it appeared that the petition was not timely filed and that, therefore, the Court lacks jurisdiction in this case. By Order to Show Cause, issued December 13, 2022, the Court thus directed the parties to show cause why this case should not be dismissed for lack of jurisdiction.
On January 12, 2023, respondent filed a Response to Order to Show Cause, stating that respondent does not object to the dismissal of this case for lack of jurisdiction. Respondent additionally stated in his response that he concedes in full the deficiency and will not assess a deficiency for tax year 2019 against petitioner upon conclusion of this case. On February 6, 2023, respondent filed a Status Report, attaching documentation showing that the notice of deficiency on which this case is based was mailed to petitioner on September 13, 2021. No response has been received from petitioner.
The Tax Court is a court of limited jurisdiction. Jurisdiction must be proven affirmatively, and a taxpayer invoking our jurisdiction bears the burden of proving that we have jurisdiction over the taxpayer's case. See Fehrs v. Commissioner, 65 T.C. 346, 348 (1975); Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177, 180 (1960). In a deficiency case, this Court's jurisdiction depends on the issuance of a valid notice of deficiency and the timely filing of a petition 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). 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).
The record in this case establishes that the petition was not timely filed and, accordingly, the Court is obliged to dismiss this case for lack of jurisdiction.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Status Report, filed February 6, 2023, is recharacterized as a First Supplement to Response to Order to Show Cause. it is further
ORDERED that the Court's Order to Show Cause, issued December 13, 2022, is made absolute. It is further
ORDERED that this case is dismissed for lack of jurisdiction. It is further
ORDERED that the parties' Proposed Stipulated Decision, filed October 6, 2022, is stricken from the Court's record in this case.