Opinion
12173-21L
10-14-2021
Amanda L. Hunt Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
The petition in the above-docketed matter was filed on April 12, 2021, and 2006 and 2009 were referenced as the taxable years in dispute. Attached to the petition was a notice of determination concerning collection action dated March 8, 2021, issued to petitioner with respect to the 2006 and 2009 taxable years. An answer to the petition followed on June 29, 2021, but did not address jurisdictional matters. Subsequently, on October 7, 2021, petitioner filed a Motion To Dismiss seeking a voluntary dismissal of this collection proceeding. However, such basis for dismissal is appropriate only if the Court otherwise has jurisdiction over a proper collection case.
Here, review of the record suggested a fundamental jurisdictional defect. At that juncture, the Court by Order dated October 8, 2021, directed the parties to show cause in writing why this case should not be dismissed for lack of jurisdiction, on the ground that the petition was not mailed to or filed with the Tax Court within the time prescribed by section 6330(d) or 7502 of the Internal Revenue Code (I.R.C.). The Order also noted that the date of the notice of determination underlying this proceeding for 2006 and 2009 indicated a statutory deadline for filing a petition pursuant to section 6330(d), I.R.C., which expired on April 7, 2021, while the envelope in which the petition was received bore postage dated April 8, 2021.
On October 12, 2021, respondent filed a response to the Order To Show Cause, advising that the parties had been in communication and concurred that the case should be dismissed as untimely.
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 seeking review of a determination under section 6320 or 6330, I.R.C., the jurisdiction of the Court depends, in part, on the timely filing of a petition by the taxpayer. Rule 330(b), Tax Court Rules of Practice and Procedure; Weber v. Commissioner, 122 T.C. 258 (2004); McCune v. Commissioner, 115 T.C. 114 (2000). In this regard, section 6330(d)(1), I.R.C., specifically provides that the petition must be filed with the Tax Court within 30 days of mailing the determination. The Court has no authority to extend this 30-day period. Weber v. Commissioner, 122 T.C. at 263; McCune v. Commissioner, 115 T.C. at 117-118. However, if the conditions of section 7502, I.R.C., are satisfied, a petition which is timely mailed may be treated as having been timely filed.
The premises considered, it is
ORDERED that the Court's Order To Show Cause, dated October 8, 2021, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. It is further
ORDERED that petitioner's Motion To Dismiss, filed October 7, 2021, is denied.