- 5 -
Respondent filed a motion to dismiss for lack of
jurisdiction contending the petition was not timely filed under
section 6213(a). Petitioners filed an objection to respondent's
motion. Petitioners contend they are entitled to the 150-day
period to file a petition with the Court because petitioner was
absent from the United States for a period in excess of 3 months
around the time that the notice of deficiency was issued.
Petitioner contends his leaving the United States so shortly
after the mailing and receipt put him at a disadvantage for
filing timely. Petitioners also contend that they will be
severely prejudiced if their petition is dismissed.
This case was called for hearing in San Diego, California.
Counsel for both parties appeared at the hearing and presented
argument and evidence with respect to the motion.
Discussion
The Tax Court is a court of limited jurisdiction, and we may
exercise our jurisdiction only to the extent authorized by
Congress. Sec. 7442; Commissioner v. Gooch Milling & Elevator
Co., 320 U.S. 418 (1943); Naftel v. Commissioner, 85 T.C. 527,
529 (1985); Kluger v. Commissioner, 83 T.C. 309, 314 (1984);
Medeiros v. Commissioner, 77 T.C. 1255, 1259 (1981); Lundy v.
Commissioner, T.C. Memo. 1997-14. The Court's jurisdiction to
redetermine a deficiency depends upon the issuance of a valid
notice of deficiency and a timely filed petition. Rule 13(a),
(c); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011