Escandon v. Comm'r of Internal Revenue

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PAUL ESCANDON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 6797-24S

United States Tax Court

November 5, 2024

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Diana L. Leyden, Special Trial Judge.

This case is calendared for trial at the January 21, 2025, San Antonio, Texas, Trial Session of the Court.

On May 1, 2024, petitioner electronically filed a Petition commencing this case and attached thereto the first page of a notice of deficiency for tax year 2020, dated January 31 2024. Although the Petition was signed and dated April 30 2024, the Petition was electronically filed and received by the Court on May 1, 2024, at 2:18 a.m. ET. The notice of deficiency indicated that the last day to file a petition with the U.S. Tax Court was April 30, 2024.

On June 6, 2024, respondent filed an Answer and attached thereto a dated reproduction of the notice of deficiency, an undated copy of the notice of deficiency, and attachments to the notice of deficiency. On October 7, 2024, the Court served an Order to Show Cause and directed the parties to show cause in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the grounds the Petition was not timely filed by November 4, 2024. The Court further directed respondent to file by November 4, 2024, a response to the Order to Show Cause and attach thereto, a postmarked U.S. Postal Service Form 3877, or other proof of mailing, showing the January 31, 2024, notice of deficiency for 2020, upon which this case is based, was sent by certified or registered mail to petitioner at his last known address on or about January 31, 2024. On October 31, 2024 respondent filed a response to the Court's Order to Show Cause and attached a copy of Form 3877, which showed that the notice of deficiency for petitioner's tax year 2020 was sent to petitioner on January 31, 2024. Petitioner did not file a response to the Court's Order to Show Cause.

This Court is a court of limited jurisdiction. It may exercise its jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In a case seeking redetermination of a deficiency the jurisdiction of the Court depends, in part, on the timely filing of a petition by the taxpayer. A petition is timely if filed within 90 days of the mailing of the notice of deficiency. I.R.C. § 6213(a). If a petition is not timely filed, the Court...