Opinion
1085-24
06-14-2024
ANGELA WARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On January 23, 2024, petitioner electronically filed the Petition to commence this case, seeking review of a notice of determination concerning relief from joint and several liability issued to her with respect to her 2010, 2011, 2015, and 2016 tax years. Currently pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 22, 2024. As grounds for his motion to dismiss, respondent asserts that the Petition was not filed within the period prescribed by Internal Revenue Code (I.R.C.) section 6015(e). Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion to dismiss, the Court has received no response from petitioner.
Like all federal courts, this Court is a court of limited jurisdiction. It may therefore exercise jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In a case such as this one, the jurisdiction of the Court depends, in part, on the timely filing of a petition by the taxpayer, and section 6015(e)(1) specifically provides that the petition, to be timely, must be filed within 90 days of the notice of determination. "The 90-day filing deadline of section 6015(e)(1)(A) is jurisdictional." Frutiger v. Commissioner, No. 31153-21, 162 T.C., slip op. at 12 (Mar. 11, 2024). Furthermore, the Court has no authority to extend this 90-day period. See id.; Pollack v. Commissioner, 132 T.C. 21, 32 (2009) ("[S]ection 6015(e)(1)(A)'s 90-day limit is jurisdictional and therefore doesn't allow for equitable tolling . . . .").
The record in this case reflects that a notice of determination concerning relief from joint and several liability as to petitioner's 2010, 2011, 2015, and 2016 tax years was mailed to petitioner's last known address (the same address used by petitioner in filing her Petition) on October 24, 2023. The 90-day period for filing a timely petition as to that notice expired on January 22, 2024. As noted above, the Petition was electronically filed on January 23, 2024. Because the Petition was not filed on or before January 22, 2024, we are obliged to dismiss this case for lack of jurisdiction.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction because the Petition was not filed within the period prescribed by section 6015(e).