The US Tax Court has held that as per the rules a paper “must be filed with the Clerk in Washington, D.C., during business hours” unless it is electronically filed. As for electronic filings, Rule 22(d) provides that a “paper will be considered timely filed if it is electronically filed at or before 11:59 p.m., eastern time, on the last day of the applicable period for filing.
The Commissioner mailed a notice of deficiency to Roy and Bonnie Nutt, and the deadline to file a peti- tion to seek redetermination of the deficiency was stated to be July 18, 2022. The Nutts electronically filed their Petition at 12:05 a.m. on July 19, 2022. But they filed their Petition from Alabama, where it was 11:05 p.m. on July 18, 2022.
A timely filed petition is a prerequisite to our jurisdiction in a deficiency case. “Filing” ordinarily occurs when a petition is received by the Tax Court in Washington, D.C., which is in the eastern time zone. An electronic petition is timely if it is filed by 11:59 p.m. eastern time on the last day for filing.
The court held that because the Nutts’ Petition was filed after the last day for filing had ended in the eastern time zone, the court dismissed the case for lack of jurisdiction.
Facts
The Commissioner mailed a notice of deficiency to the Nutts on April 14, 2022, determining an income tax deficiency and an accuracy-related penalty for 2019. Notwithstanding the ac- tual mailing date, the notice was dated April 18, 2022, and the notice stated that the last day to file a petition with this Court was July 18, 2022.
The date was a Monday and was not a legal holiday in the District of Columbia. The notice stated that the Nutts could “get a petition form and the rules for filing from the Tax Court’s website at www.ustaxcourt.gov, or by contacting the Office of the Clerk at . . . 400 Second Street, NW, Washington, DC 20217.” The Commissioner also sent a letter dated June 7, 2022, to the Nutts in which he reduced the amount of the deficiency and reminded the Nutts of the July 18, 2022, deadline to file a petition in the Tax Court.
While residing in Alabama, the Nutts electronically filed their Petition. At the time of filing, the Court’s electronic case management system (DAWSON) automatically applied a cover sheet to their Petition. The cover sheet shows that the Court electronically received the Petition at 12:05 a.m. east- ern time on July 19, 2022, and filed it the same day. When the Court received the Petition, it was 11:05 p.m. central time on July 18, 2022, in Alabama.
The Commissioner filed a Motion to Dismiss for Lack of Jurisdiction on September 1, 2022. The Commissioner contended that the Court lacks jurisdiction because the Nutts’ Petition was not filed within the time prescribed by section 6213(a). The court ordered the Nutts to file an objection, if any, to the Commissioner’s Motion to Dismiss for Lack of Jurisdiction. The Nutts did not respond.
The Nutts’ Petition was untimely because it was filed in Washington, D.C., after the last day for filing prescribed by section 6213(a). The period within which to file a petition can- not be extended by the Court, and we must dismiss a case for lack of jurisdiction if the petition is not filed within the prescribed time. Rule 25(b)(2)(C); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 166–67 (2022); Blum v. Commis- sioner, 86 T.C. 1128, 1131 (1986). If we were to hold that the Nutts’ electronically filed Petition was timely because it was still the last day to file in Alabama, even though the last day had ended in the District of Columbia, we would impermissi- bly be extending the number of days available for filing. See Justice, 682 F.3d at 664; McCleskey, 2020 WL 9601835, at *1. Accordingly, we must dismiss this case for lack of jurisdiction.
Case Details
Case Name: Roy A. Nutt And Bonnie W. Nutt V. Commissioner Of Internal Revenue
Judicial Level & Location : US Tax Court, Buch
Case Number : Docket No. 15959-22
Date of Decision : May 2, 2023
Decision in favour of: Revenue Department
Counsel for Petitioner : Roy A. Nutt and Bonnie W. Nutt
Counsel for Respondent : Donielle A. Holmon
