PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
RUWE,
This case was calendared for hearing on respondent's above-referenced motion at Atlanta, Georgia, on September 15, 2008. Upon further review of the motion and response, it is clear that petitioners did not timely file their petition as prescribed by
Respondent's Appeals Office sent to petitioners, by certified mail, two notices of determination, dated and postmarked October 11, 2007. The first pertained to a proposed levy action with respect to petitioners' unpaid income tax liabilities for tax year 2001. 2 The second pertained to the filing of a notice of Federal tax lien with respect to petitioners' unpaid income tax liabilities for tax years 2002 and 2003.
Petitioners' initial incomplete petition, contesting the notices of determination for tax years 2001, 2002, and 2003, was received by the Court on December 4, 2007, in an envelope postmarked November 29, 2007. 32008 Tax Ct. Summary LEXIS 110">*112 Petitioners filed an amended petition on February 1, 2008.
Respondent, subsequently, filed a motion to dismiss for lack of jurisdiction upon the ground that the petition was not timely filed.
Petitioners objected to respondent's motion to dismiss, alleging that their petition was timely filed. Petitioners, however, did not deny that the notices of determination were mailed to them on the aforementioned date, did not dispute the date on which their initial incomplete petition was mailed and filed with the Court, and provided no evidence of a timely filing of their petition.
The Tax Court is a court of limited jurisdiction, and we may exercise our jurisdiction only to the extent authorized by Congress.
When a taxpayer wishes to invoke this Court's jurisdiction to challenge a notice of determination regarding 2008 Tax Ct. Summary LEXIS 110">*113 a lien or levy action, the taxpayer must file his petition with this Court within the statutorily provided period.
* * * * (d) Proceeding After Hearing. -- (1) Judicial review of determination. -- The person may, within 30 days of a determination under this section, appeal such determination to the Tax Court (and the Tax Court shall have jurisdiction with respect to such matter).
In this case the two notices of determination were dated and mailed on October 11, 2007. It follows that the 30-day period to file a petition with this Court commenced on October 12, 2007. See
Petitioners' petition was received by this Court on December 4, 2007. The envelope in which it was received bore a U.S. Postal Service postmark date of November 29, 2007. With the benefit of the timely-mailing/timely-filing provision in
Since petitioners' petition, which challenges the notices of determination for tax years 2001, 2002, and 2003, was not timely filed pursuant to
To reflect the foregoing,
1. Unless otherwise indicated, all section references are to the Internal Revenue Code as amended.↩
2. Petitioners' tax year 2001 liability was previously determined by stipulated decision at docket No. 12505-05S.↩
3. Petitioners' petition also purports to contest a collection action for the tax year 2004. Respondent states that no notice of determination was mailed to petitioners with respect to tax year 2004. Moreover, the record is devoid of any indication that respondent has initiated any collection activities with respect to petitioners' 2004 tax year.