Opinion
14306-23SL
11-29-2023
GARY J. HUSE & LINDA HUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 26, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to Notice of Deficiency for Tax Years 2018 and 2019 and to Strike. Respondent moves that this case be dismissed for lack of jurisdiction (1) insofar as the case relates to a notice of deficiency for tax year 2018, on the grounds that the Petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502; and (2) insofar as it relates to a notice of deficiency for tax year 2019, on the grounds that no notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court, was sent to petitioners with respect to taxable year 2019. Respondent further moves to strike all portions of the Petition relating to a notice of deficiency issued for tax years 2018 and 2019. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners have failed to do so.
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 the redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the issuance of a notice of deficiency and the timely filing of a petition by the taxpayer. Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Hoffenberg v. Commissioner, 905 F.2d 665, 666 (2d Cir. 1990) (per curiam), aff 'g T.C. Memo. 1989-676; Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases); Brown v. Commissioner, 78 T.C. 215, 220 (1982). In this regard, I.R.C. section 6213(a) provides that the petition must be filed with the Court 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). The Court has no authority to extend this 90-day (or 150-day) period. Hallmark Rsch. Collective, 159 T.C. at 166-67; Joannou v. Commissioner, 33 T.C. 868, 869 (1960). However, a petition shall be treated as timely filed if it is filed on or before the last date specified in such notice for the filing of a Tax Court petition, a provision which becomes relevant where that date is later than the date computed with reference to the mailing date. I.R.C. § 6213(a). Likewise, if the conditions of I.R.C. section 7502 are satisfied, a petition which is timely mailed may be treated as having been timely filed. 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). 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, Tax Court Rules of Practice and Procedure. 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, No. 15959-22, 160 T.C. (May 2, 2023).
The record shows that the Petition was not timely filed with respect to the notice of deficiency issued to petitioners for tax year 2018. Nor have petitioners offered any support for their claim that they were issued a notice of deficiency for tax year 2019. However, petitioners were issued a notice of determination concerning collection action for tax years 2018 and 2019, which they attached to the Petition. Respondent acknowledges that the Court has jurisdiction as to petitioners' challenge to that notice.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction insofar as it concerns a notice of deficiency for tax years 2018 and 2019. It is further
ORDERED that all portions of the Petition relating to a notice of deficiency issued for tax years 2018 and 2019 are deemed stricken.
Petitioners are reminded that this case will continue as to their challenge to a notice of determination concerning collection action for tax years 2018 and 2019.