Opinion
9491-21
08-11-2021
Kelvin A. Tejada Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On July 20, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was not filed timely as to the notice of deficiency dated November 30, 2020, issued to petitioner for tax year 2018. On August 6, 2021, petitioner filed a Response to respondent's motion to dismiss. On August 6, 2021, petitioner filed a First Supplement to his response. On August 6, 2021, petitioner filed a Second Supplement to his response.
The record reflects that respondent mailed a notice of deficiency to petitioner for 2018 on November 30, 2020. The 90-day period for filing a timely petition as to that deficiency notice with the Court under I.R.C. section 6213(a) expired on March 1, 2021. The petition, filed March 15, 2021, arrived at the Court in an envelope with a U.S. Postal Service postmark dated March 2, 2021--one day beyond the 90-day filing period. The Court has no authority to extend the statutory 90-day period. Axe v. Commissioner, 58 T.C. 256, 259 (1972). Accordingly, we are obliged to dismiss this case for lack of jurisdiction.
Petitioner cannot prosecute a case in this Court. However, petitioner may continue to pursue administrative resolution of his 2018 income tax liability with the IRS. If financially feasible for him, petitioner may pay the tax, file a claim for refund with the Internal Revenue Service, and if the claim is denied, sue for a refund in the Federal district court or the U.S. Court of Federal Claims. See McCormick v. Commissioner, 55 T.C. 138, 142 (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.