- 8 -
with this Court and instead filed a second action in the District
Court. Petitioner mailed a petition for review to this Court
within 30 days after the District Court issued its order
dismissing the second action for lack of jurisdiction.
Section 6330(d)(1) provides in unambiguous terms that “If a
court determines that the appeal was to an incorrect court, a
person shall have 30 days after the court determination to file
such appeal with the correct court.” The 30-day period within
which petitioner had to file a petition for review with the Court
began to run on December 20, 2000--the date the District Court
issued its order dismissing petitioner’s initial action for lack
of jurisdiction. Petitioner’s position that the 30-day period
should be measured from the date the District Court issued its
order dismissing his second action would thwart the plain
language of the statute and Congress’s intent that collection
review proceedings be instituted within a fixed and relatively
limited time. In this connection, we have stated on numerous
occasions that the Tax Court is a court of limited jurisdiction,
and we may exercise our jurisdiction only to the extent
authorized by Congress. See sec. 7442; Judge v. Commissioner, 88
T.C. 1175, 1180-1181 (1987); Naftel v. Commissioner, 85 T.C. 527,
529 (1985). We have held that the statutory periods set forth in
section 6330 are jurisdictional and cannot be extended. See
McCune v. Commissioner, supra at 117; cf. Kennedy v.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011