Court Opinion

ID: 9906034
Source: CourtListenerOpinion
Date Created: 2023-11-30 20:02:47.245816+00
Date Added: 2024-06-11T09:24:04.707774
License: Public Domain

United States Tax Court

                             161 T.C. No. 13

                           MADIODIO SALL,
                              Petitioner

                                    v.

            COMMISSIONER OF INTERNAL REVENUE,
                        Respondent

                               —————

Docket No. 26815-22.                            Filed November 30, 2023.

                               —————

              R issued a notice of deficiency to P. The deadline to
      file a petition fell on Thanksgiving Day, a federal holiday.
      The following day, the Court was administratively closed.
      Within 14 days after the Court reopened, the Court
      received a Petition from P. R moved to dismiss this case for
      lack of jurisdiction.

             If a filing location is inaccessible on the date a
      petition is due, the period for filing a petition is tolled for
      the number of days within the period of inaccessibility plus
      14 days. I.R.C. § 7451(b).

             Held: When there is a full-day closure of the
      courthouse in which the Clerk’s office is located, I.R.C.
      § 7451(b) applies to extend the deadline within which to file
      a petition.

            Held, further, P’s Petition, having been filed within
      14 days after the period of inaccessibility, is timely.

            Held, further, R’s Motion to Dismiss for Lack of
      Jurisdiction will be denied.

                               —————

                            Served 11/30/23
                                          2

Madiodio Sall, pro se.

Andrew J. Davis, for respondent.

                                    OPINION

      BUCH, Judge: This case presents the Court’s first opportunity to
apply section 7451(b). 1

                                   Background

       The Commissioner issued a notice of deficiency to Madiodio Sall
and Ramatoulaye Fall for 2017 and 2018. The notice of deficiency was
dated August 25, 2022. Although the notice was dated on the 25th, the
Commissioner sent it by certified mail on August 26, 2022. The 90th day
after August 26, 2022, was Thursday, November 24, 2022, Thanksgiving
Day. The face of the notice of deficiency stated that the “Last day to file
petition with US tax court” was Friday, November 25, 2022, the day
after Thanksgiving. On that day the Court was administratively closed.
The Court’s electronic filing system was operational and accessible at all
relevant times.

       While residing in Colorado, Mr. Sall mailed his Petition to the
Court on Monday, November 28, 2022. The Court received Mr. Sall’s
Petition on Thursday, December 1, 2022, and filed it that same day.

       The Commissioner filed a Motion to Dismiss for Lack of
Jurisdiction. In his Motion the Commissioner states that the filing
deadline was November 25, 2022. He argues that we lack jurisdiction
over this case because Mr. Sall did not mail his Petition until after the
filing deadline had passed, and thus the Petition was untimely. In his
Motion the Commissioner recites that Mr. Sall’s representative (who is
not counsel of record) has indicated that Mr. Sall does not object to the
granting of the Commissioner’s Motion; thus we did not order a response
from petitioner.

        1 Unless otherwise indicated, statutory references are to the Internal Revenue

Code, Title 26 U.S.C. (I.R.C. or Code), in effect at all relevant times, and Rule
references are to the Tax Court Rules of Practice and Procedure.
                                     3

                                Discussion

        Like other federal courts, the Tax Court is a court of limited
jurisdiction. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). And we
may exercise our jurisdiction only to the extent expressly provided by
statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). Of course, we
have jurisdiction to determine whether we have jurisdiction over a
particular case. Kluger v. Commissioner, 83 T.C. 309, 314 (1984).
Jurisdiction must be affirmatively shown, and the party invoking our
jurisdiction has the burden of proving that we have jurisdiction. David
Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 270 (2000), aff’d, 22
F. App’x 837 (9th Cir. 2001). Regardless of the parties’ views as to our
jurisdiction, it is the Court, not the parties, that must determine
whether we have jurisdiction. Charlotte’s Off. Boutique, Inc. v.
Commissioner, 121 T.C. 89, 102 (2003) (“Where, as here, the parties
agree that we lack jurisdiction, that agreement is not dispositive . . . .”),
aff’d, 425 F.3d 1203 (9th Cir. 2005).

       A taxpayer seeking to invoke our jurisdiction in a deficiency case
generally must file a petition challenging a notice of deficiency within
90 days of the Commissioner’s mailing of the notice. I.R.C. § 6213(a).
This filing deadline is jurisdictional, and equitable tolling does not
apply. Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 166–67
(2022).

       Several rules may operate to extend the deadline to file a petition.
For example, if the filing deadline falls on a Saturday, Sunday, or legal
holiday, the deadline is extended to the next day that is not a Saturday,
Sunday, or legal holiday. I.R.C. § 7503. If the Commissioner sets forth
on a notice of deficiency a “[l]ast day to file petition with US tax court”
that is later than the 90th day, then the due date is extended to that
later date. I.R.C. § 6213(a).

       Using either of these rules, and ignoring any other circumstances,
Mr. Sall’s deadline for filing a petition would have fallen on Friday,
November 25, 2022. The 90th day after the Commissioner mailed the
notice of deficiency was Thanksgiving Day, a legal holiday. Section 7503
operates to automatically extend the due date to the next day that is not
a Saturday, Sunday, or legal holiday. In this case the resulting deadline
would be Friday, November 25, 2022. But we need not resort to section
7503, because the face of the notice of deficiency listed November 25,
2022, as the last day to petition the Court.
                                     4

        There is a further extension if a filing location is inaccessible. In
2021 Congress added section 7451(b) to the Code. Infrastructure
Investment and Jobs Act, Pub. L. No. 117-58, § 80503, 135 Stat. 429,
1336 (2021). This provision extends the deadline for filing a petition if
“a filing location is inaccessible or otherwise unavailable to the general
public on the date a petition is due.” I.R.C. § 7451(b)(1). The term “filing
location” includes the office of the clerk of the Tax Court, which is at the
Court’s Washington, D.C., courthouse. I.R.C. § 7451(b)(2)(A). Section
7451(b) operates by tolling the period within which to file a petition.
That period is tolled by “the number of days within the period of
inaccessibility plus an additional 14 days.” I.R.C. § 7451(b)(1).

       Because a filing location was inaccessible, Mr. Sall’s Petition was
timely. The Petition was due to be filed on Friday, November 25, 2022.
The Tax Court building in Washington, D.C., which houses the office of
the clerk of the Court, was closed that day. Thus, a filing location was
inaccessible that day; the availability of the Court’s electronic filing
system is immaterial. The period of inaccessibility was one day. Adding
that one day to the additional 14-day tolling period required by section
7451(b)(1) results in extending Mr. Sall’s petition deadline by 15 days
from the original due date of his Petition. This shifts the petition due
date to no earlier than December 10, 2022. Because that day was a
Saturday, the petition deadline shifted even further, to Monday,
December 12, 2022. The Court received Mr. Sall’s Petition on
December 1, 2022, i.e., before that filing deadline. Thus, his Petition was
timely.

                                Conclusion

       Mr. Sall’s Petition was due to be filed on a day that the filing
location was inaccessible, resulting in an extension of the filing deadline.
Because he filed his Petition before the extended deadline, we must deny
the Commissioner’s Motion to Dismiss for Lack of Jurisdiction.

      An appropriate order will be issued.