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Hallmark Research Collective v. Comm'r

Hallmark Research Collective v. Comm'r

United States Tax Court

November 29, 2022, Filed

Docket No. 21284-21.

Opinion

GUSTAFSON, Judge: Before the Court is "Petitioner's Motion to Vacate Order of Dismissal for Lack of Jurisdiction", in which Hallmark Research Collective ("Hallmark") cites the Supreme Court's recent decision in Boechler, P.C. v. Commissioner, 142 S. Ct. 1493, 212 L. Ed. 2d 524 (2022), and asks us to vacate our order of dismissal because it wrongly treats the 90-day1 deadline of section 6213(a)2 as jurisdictional. The issue for decision is whether section 6213(a) limits the Tax Court's jurisdiction to deficiency petitions filed on or before that deadline. We hold that the timely filing of a deficiency petition is a jurisdictional requirement, and we will accordingly deny Hallmark's motion to vacate.

Background

Hallmark Research Collective

Hallmark is evidently a corporation with its principal place of business in California.3 Hallmark filed its 2015 return untimely, and it did not file its 2016 return. Pursuant to section 6020(b), the Internal Revenue Service ("IRS") prepared for 2016 a substitute for return.

Pursuant to section 6212, the IRS sent a statutory notice of deficiency ("NOD") to Hallmark's last known address, by certified mail, on June [*2]  3, 2021. The NOD determined deficiencies, additions to tax, and penalties against Hallmark for the years 2015 and 2016 and further advised Hallmark of the following:

If you disagree with the Notice of Deficiency

If you want to contest our final determination, you have 90 days from the date of this letter (150 days if addressed to you outside of the United States) to file a petition with the United States Tax Court.

How to file your petition

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2022 U.S. Tax Ct. LEXIS 817 *; 159 T.C. No. 6; 124 T.C.M. (CCH) 4610

HALLMARK RESEARCH COLLECTIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Disposition: An appropriate order will be issued.

CORE TERMS

tax court, taxpayer, deadline, notice, mailed, lack of jurisdiction, notice of deficiency, Appeals, redetermination, cases, file a petition, collection, prescribed, untimely, sentence, timely petition, per curiam, notice and demand, timely filing, income tax, hear, jurisdictional requirement, provisions, conferred, petitions, Caselaw, courts, reenactments, determines, decision of the board

Governments, Legislation, Statute of Limitations, Tolling, Tax Law, Tax Credits & Liabilities, Levy & Distraint, Due Process Hearings, Deficiencies, Defects & Errors, Tax Court Redetermination, Federal Tax Administration & Procedures, Tax Court, Procedural Matters, Restrictions on Deficiencies, Jurisdiction, Civil Procedure, Affirmative Defenses, Waiver, Pleadings & Proof, Evidence, Inferences & Presumptions, Presumptions, Creation, Preliminary Considerations, Courts, Authority to Adjudicate, Jurisdiction, Jurisdictional Sources, Statutory Sources, Interpretation, Time Limitations, Constitutional Law, Income Tax, Definition of Deficiency, Congressional Duties & Powers, Spending & Taxation, Fundamental Rights, Procedural Due Process, Scope of Protection, Assessment, Credits, Overassessments & Refunds, Civil Actions for Refunds, Appeals From Tax Court, Finality of Decisions, Address for Notices, Delivery of Notices, Decisions & Reports, Judgments, Preclusion of Judgments, Res Judicata, Credits & Refunds After Limitations Period, Collateral Estoppel & Res Judicata, Standards of Review, De Novo Standard of Review