Monday, November 6, 2023

TC Find That The Petition Filing Deadline Is Jurisdictional

On August 9, 2023 we posted Deadline To File TC Petition is Midnight EST on the Last Day To File & TC Dismisses 11 Second Late e-Filed Petition, where we discussed that iSanders, (6/20/2023) 160 TC 16, the Tax Court dismissed a pro se taxpayer's petition because it was e-filed 11seconds late. 

Now The Tax Court Has Held That The 90-Day
Deadline For Filing Petitions With The Court
In Deficiency Cases Is Jurisdictional.

The Court pointed out that any appeal of its decision would presumptively lie in the Court of Appeals for the Fourth Circuit, which has not yet issued a precedential, published opinion as to whether the 90-day deadline is jurisdictional. (Sanders, 161 TC 8 (2023))

The IRS had issued a notice of deficiency to a taxpayer. The taxpayer filed her petition with the Tax Court three days after the expiration of the 90-day period, as extended by Code Sec. 7503, to file a petition disputing the notice of deficiency under Code Sec. 6213(a).

The IRS moved to dismiss the case for lack of jurisdiction.

The Tax Court held that the 90-day deadline for filing petitions with this Court in deficiency cases is jurisdictional. Hence, the petition in this case was untimely filed, and the Court dismissed the case for lack of jurisdiction.

The Tax Court noted that it was reaffirming its prior holding in Hallmark Research Collective v. Commissioner159 TC 126 (2022).

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