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we must dismiss this case for lack of jurisdiction. See McCune
v. Commissioner, supra.
As a final matter, petitioner asserts that he was unable to
file a timely petition with the Court due to inclement weather in
Nebraska and that he was informed by Court personnel that he
would be given a grace period to file his petition. It is well
settled that the Court has no authority to extend the statutory
period for filing a timely petition “whatever the equities of a
particular case may be and regardless of the cause for its not
being filed within the required period.” Axe v. Commissioner, 58
T.C. 256, 259 (1972); see Ogden v. Commissioner, T.C. Memo. 2002-
15 (holding that the statutory periods in section 6330 are
jurisdictional and cannot be extended); cf. Kennedy v.
Commissioner, 116 T.C. 255, 262 (2001) (noting that the
Commissioner may not waive the time restrictions imposed by
section 6330). Further, petitioner has made no showing
whatsoever, nor does the record suggest, that the filing deadline
for his petition was postponed by reason of a presidentially-
declared disaster related to inclement weather. See sec. 7508A
and sec. 301.7508A-1, Proced. & Admin. Regs., regarding the
Commissioner’s authority to postpone certain deadlines by reason
of presidentially declared disasters or terroristic or military
actions.
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