Opinion
2439-17
04-18-2022
ANDREW WICKMAN & KEISHA WICKMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge
On January 30, 2017, the petitioners filed a petition with the Tax Court to commence this case, seeking review of a notice of deficiency issued to them for the 2013 tax year.
On March 3, 2022, the Court ordered the parties to show cause why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed.
The Tax 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 addition, 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).
The record in this case reflects that a notice of deficiency was mailed to petitioners on October 20, 2016. However, the notice was dated October 24, 2016. It stated that the 90-day deadline for filing a petition with the Tax Court was January 23, 2017, which was 90 days after October 24, 2016. Thus, the last day for filing a petition was January 23, 2017. Loyd v. Commissioner, T.C. Memo. 1984-172.
The Tax Court received and filed the petition on January 30, 2017, which date is 98 days after October 24, 2016, as evidenced by the Tax Court's intake date stamp and the Tax Court's date stamp, both stamps which appear on the petition. The petition was received in an envelope bearing no postmark. The envelope bore a certified mail label, with a tracking number, showing the petition was sent by certified mail and that a return receipt had been requested. The document filed as the petition to commence this case was a letter from petitioners dated January 20, 2017.
The Court will hold a hearing to determine if the petition was filed timely. See Wood v. Commissioner, 41 T.C. 593 (1964); Ruegseggar v. Commissioner, 68 T.C. 463 (1977).
Upon due consideration, it is
ORDERED that this case is set for a remote hearing on the Court's March 3, 2022 Order to Show Cause, at a time and date certain of Thursday, May 19, 2022, at 9:00 a.m. (Pacific Time), during the Court's May 16, 2022 Los Angeles, California Trial Session. It is further
ORDERED that the parties shall, on or before May 2, 2022, electronically file any proposed hearing exhibits and, if applicable, a witness list.