Opinion
14382-22S
05-03-2023
DENICE A. DOUGLAS & ERNEST W. DOUGLAS, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Ronald L. Buch, Judge
Pending before the Court is the Commissioner's Motion to Dismiss for Lack of Jurisdiction filed August 22, 2022. Because Mrs. Douglas electronically filed a petition after it was due, we must dismiss this case.
The Commissioner mailed a notice of deficiency by certified mail to Mrs. Douglas and her late husband on March 28, 2022. The notice stated that the last day to file a petition with the Tax Court was June 26, 2022, which was 90 days from the date the Commissioner mailed the notice, however that day was a Sunday. At 2:47 am eastern time on June 28, Mrs. Douglas electronically filed a petition from Huntington Beach, California, where it was 11:47 pm on June 27. The Commissioner filed a motion to dismiss for lack of jurisdiction, arguing that this case should be dismissed because the petition was untimely. The petitioner responded, acknowledging that the petition was filed after midnight eastern time.
Like other federal courts, we are a Court of limited jurisdiction, and we may exercise our jurisdiction only to the extent authorized by Congress. I.R.C. § 7442; Guralnik v. Commissioner, 146 T.C. 230, 235 (2016); Naftel v. Commissioner, 85 T.C. 527, 529 (1985). Our jurisdiction in deficiency cases is predicated on a valid notice of deficiency and a timely petition. I.R.C. §§ 6213, 7442; Rules 13, 20; Dees v. Commissioner, 148 T.C. 1, 3 4 (2017). Under section 6213(a), a petition must be filed within 90 days after the notice of deficiency is mailed. If the last day falls on a Saturday, Sunday, or legal holiday in the District of Columbia, the deadline is extended to the next day that is not a Saturday, Sunday, or legal holiday. I.R.C. § 7503. The period within which to file a petition cannot be extended by the Court, and we must dismiss a case for lack of jurisdiction if the petition is not filed within the prescribed time. Rule 25(b)(2)(C); Hallmark Rsch. Collective v. Commissioner, No. 21284-21, 159 T.C, slip op. at 42 (Nov. 29, 2022); Blum v. Commissioner, 86 T.C. 1128, 1131 (1986).
A petition is ordinarily "filed" when it is received by the Tax Court in Washington, D.C. See, e.g., Leventis v. Commissioner, 49 T.C. 353, 354 (1968) ("[A] petition, in order to be timely filed, must be received by the Court in Washington, D.C., on or before the 90th day."). Although the Court may sit at any place within the United States, its principal office, its mailing address, and its Clerk's office are in the District of Columbia. I.R.C. § 7445; Rule 10. And a document that is electronically filed with the Court is filed when it is received by the Court as determined in reference to where the Court is located. Nutt v. Commissioner, 160 T.C. No. 10 (May 2, 2023).
The 90th day from when the Commissioner issued the notice of deficiency underlying this case was June 26, 2022, a Sunday. The deadline to file a petition was automatically extended to June 27, 2022. Mrs. Douglas electronically filed the petition in this case on June 28, 2022. Because the petition was untimely, we must dismiss this case. Accordingly, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction filed August 22, 2022, is granted and this case is dismissed.