Opinion
8699-23S
04-10-2024
JORDAN INSKEEP & KILEY INSKEEP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On February 27, 2024, the Court issued an Order to Show Cause directing the parties to show cause why this case should not be dismissed for lack of jurisdiction on the grounds that the Petition was not filed within the time prescribed in the Internal Revenue Code. On March 6, 2024, respondent filed a Response to the Order to Show Cause, agreeing that this case should be dismissed for lack of jurisdiction on the grounds that the Petition was not timely filed, as well as a Motion to Dismiss for Lack of Jurisdiction. Petitioners filed no response to the Order to Show Cause. Additionally, although the Court provided petitioners the opportunity to file an objection to respondent's Motion, petitioners have not done so.
Like all federal courts, the Tax Court is a court of limited jurisdiction. Jurisdiction must be proven affirmatively, and a taxpayer invoking our jurisdiction bears the burden of proving that we have jurisdiction over the taxpayer's case. See Fehrs v. Commissioner, 65 T.C. 346, 348 (1975); Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177, 180 (1960). In a deficiency case, this Court's jurisdiction depends on the issuance of a valid notice of deficiency and the timely 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). Pugsley v. Commissioner, 749 F.2d 691 (11th Cir. 1985); see also Allen v. Commissioner, 2022 WL 17825934 (11th Cir. 2022); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130 n.4 (2022); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988); see Sanders v. Commissioner, No. 15143-22, 161 T.C., slip op. at 7-8 (Nov. 2, 2023) (holding that the Court will continue treating the deficiency deadline as jurisdictional in cases appealable to jurisdictions outside the U.S. Court of Appeals for the Third Circuit).
The record in this case establishes that the Petition was not timely filed and, accordingly, the Court is obliged to dismiss this case for lack of jurisdiction. We have no authority to extend the period for timely filing. See Hallmark Rsch. Collective, 159 T.C. at 167; Axe v. Commissioner, 58 T.C. 256, 259 (1972); Joannou v. Commissioner, 33 T.C. 868, 869 (1960). However, although petitioners cannot prosecute this case in this Court, petitioners may still pursue an administrative resolution of their 2020 tax liability directly with the Internal Revenue Service.
Upon due consideration of the foregoing, it is ORDERED that the above-referenced Order to Show Cause is made absolute. It is further
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 I.R.C. section 6213(a).