Opinion
23741-21
03-02-2022
ROBERT ZACK WALL & BRITTANY MARIE WALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Alina I. Marshall, Judge
This case is calendared for a remote trial at the session of the Court scheduled to commence on April 18, 2022, for cases in which Knoxville, Tennessee, is the place of trial.
On February 24, 2022, respondent filed a motion to dismiss for lack of jurisdiction, moving that this case be dismissed upon the ground that the petition was not filed within the time prescribed by sections 6213(a) or 7502. Furthermore, in that motion, respondent indicated that petitioners do not object to the granting of respondent's motion to dismiss for lack of jurisdiction.
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C, in effect at all relevant times, all regulation references are to the Code of Federal Regulations, Title 26 (Treas. Reg.), in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
In a deficiency case, the Court's jurisdiction depends on (1) the issuance by the Commissioner of a valid notice of deficiency, and (2) the 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). § 6213(a), § 7502; Rule 13(a) and (c); Mulvania v. Commissioner, 81 T.C. 65, 67 (1983); Brown v. Commissioner, 78 T.C. 215, 220 (1982).
Upon due consideration, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction filed February 24, 2022, is granted and this case is dismissed for lack of jurisdiction.