TAX COURT OPINION

Case: Danielle N. Dubois-Matthews
Docket Number: 25318-06
Judge: Laro
Opinion Type: memo
Filed: 07/02/2007
Pages: 4

XORDM T .C . Memo . 2007-170 UNITED STATES TAX COUR T DANIELLE N . DUBOIS-MATTHEWS, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Responden t Docket No . 25318-06 . Filed July 2, 2007 . Danielle N . Dubois-Matthews, pro se . Robert W . Mopsick , for respondent . MEMORANDUM OPINION LARO, Judge : Respondent moves the Court to dismiss this case for lack of jurisdiction, asserting that petitioner's petition was not filed within the time prescribed by sectio n SERVED JUL - 2 2007 6213(a) .' For the reasons stated below, we shall grant - 2 - respondent's motion . Background On August 3, 2006, respondent determined petitioner wa s liable for a deficiency of $3,532 for 2004 and issued a notice of deficiency to petitioner's last known address . The notice of deficiency lists November 1, 2006, as the last date to petition the Court . Petitioner's petition to redetermine respondent's determination is dated November 21, 2006, and was received and filed by the Court on December 8, 2006 . In her petition, petitioner states that she is aware that she missed the deadline for filing a petition with the Court, but she requests an extension . Petitioner resided in Newark, New Jersey, when the petition was filed . Discussion The jurisdiction of this Court depends on the timely filin g of a petition . Rule 13(c) . Section 6213(a) requires that petitioner's petition to redetermine the deficiency be filed with the Court within 90 days after the notice of deficiency wa s mailed . The notice of determination was mailed to petitioner's las t known address by certified mail on August 3, 2006, and th e 1 Section references are to the Internal Revenue Code, and Rule references are to the Tax Court Rules of Practice and Procedure . - 3 - applicable 90-day period expired on Wednesday, November 1, 2006 . The petition was filed on December 8, 2006, 127 days after the mailing of the notice of deficiency . While petitioner acknowledges that she missed the deadline of November 1, 2006, and requests an extension of that deadline, we have no authority to grant that request . To invoke our jurisdiction in this case petitioner was required to meet the filing requirements of section 6213(a) . Given that the petition was filed untimely, we shall grant respondent's motion to dismiss this case for lack of jurisdiction . An appropriate order o f dismissal will be entered . F I ;;t,;, ! ~E I I~ 1J I 11 „~jlr ., J,r!f!lH'lll11fI<<,}i1!h l UNITE[? STATES TAX COURT WASHINGTON, D.C. 20217-0002 OFFICIAL BUSINESS PENALTY FOR PRIVATE USE , $300 UNCLAIMED O 60001 CERTIFIED MAIL