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Verbesey v. Comm'r of Internal Revenue

United States Tax Court
Jan 4, 2023
No. 30742-21 (U.S.T.C. Jan. 4, 2023)

Opinion

30742-21

01-04-2023

PAUL L. VERBESEY & NADINE C. VERBESEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On December 20, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not timely filed with respect to tax year 2018. Respondent attached to the motion a copy of the certified mail list as evidence of the fact that the notice of deficiency was sent to petitioners by certified mail on June 7, 2021.

The petition was filed on September 16, 2021, which date is 101 days after the date the notice of deficiency for tax year 2018 was mailed to petitioners. The petition was received by the Court in an envelope bearing a United States Postal Service postmark of September 9, 2021, which date is 94 days after the date the notice of deficiency for tax year 2018 was mailed to petitioner. Attached to the petition is a copy of the deficiency notice issued for 2018, which states that the last day for filing a timely Tax Court petition as to that notice would expire on September 7, 2021.

This Court is a court of limited jurisdiction. This Court's jurisdiction to determine a deficiency in income tax depends on the issuance of a valid notice of deficiency and a timely filed petition. 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. 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 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).

In the present case, the time for filing a petition with this Court expired on September 7, 2021. However, the petition was not filed within that 90 day period.

On January 21, 2022, petitioners filed an Objection to Motion to Dismiss for Lack of Jurisdiction, in which they do not dispute the jurisdictional allegations set forth in respondent's motion. Instead, petitioners argue the merits of their case.

While the Court is sympathetic to petitioners' situation, governing law recognizes no exceptions for good cause or similar grounds that would allow them to proceed in this judicial forum. Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); Axe v. Commissioner, 58 T.C. 256 (1972). Accordingly, since the petition was not filed within the required 90 day period, this case must be dismissed for lack of jurisdiction.

The fact that the Court is obliged to dismiss this case for lack of jurisdiction does not preclude the parties from administratively resolving the deficiency issues if they are able to do so. In addition, if financially feasible, petitioners 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 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.


Summaries of

Verbesey v. Comm'r of Internal Revenue

United States Tax Court
Jan 4, 2023
No. 30742-21 (U.S.T.C. Jan. 4, 2023)
Case details for

Verbesey v. Comm'r of Internal Revenue

Case Details

Full title:PAUL L. VERBESEY & NADINE C. VERBESEY, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Jan 4, 2023

Citations

No. 30742-21 (U.S.T.C. Jan. 4, 2023)