Opinion
12432-20S
01-05-2023
SEAN WALKER & KIMBERLY WALKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
The petition to commence this case was filed on July 27, 2020. On February 4, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground the petition was not timely filed in response to the notice of deficiency dated March 13, 2020. Petitioners submitted an objection to the motion, and a memorandum in support thereof, but the envelope in which the petition was mailed reflects a postmeter mark of July 20, 2020, a date after the due date for filing. The fact that petitioners may have created the document and sent it to their advisors prior to the deadline does not change the result.
The Tax Court is a court of limited jurisdiction, and we may exercise that jurisdiction only to the extent authorized by Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). The Court has no authority to extend the deadline for filing a petition in response to a notice of deficiency. See Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).
Upon due consideration, and for the reasons set forth in respondent's motion, it is ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction.