Opinion
25087-21
02-16-2023
GLORIA C. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Travis A. Greaves, Judge
This case is set for trial at the Court's March 20, 2023, Nashville, Tennessee, trial session. On February 2, 2023, respondent moved to dismiss the case for lack of jurisdiction.
This Court's jurisdiction in a deficiency case depends on the issuance of a notice of deficiency and the timely filing of a petition within 90 days of the issuance of the notice. See Internal Revenue Code (I.R.C.) § 6213(a); Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C., slip op. at 2 (Nov. 29, 2022). If a petition is timely mailed, as indicated by the postmark on the envelope containing the petition, it is treated as timely filed. I.R.C. § 7502(a). The notice of deficiency upon which this case is based indicates that the last day to file a petition with the Tax Court was June 21, 2021. The envelope containing the Petition sent to the Court bears a postmark indicating delivery to the postal service on June 28, 2021. It therefore appears the Petition was not timely filed, in which case this Court is without jurisdiction. Respondent having represented that petitioner does not object to the granting of respondent's motion, it is
ORDERED that respondent's motion is granted and this case is dismissed for lack of jurisdiction.