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United States Tax Court
November 29, 2022, Filed
Docket No. 21284-21.
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.
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
Full case includes Shepard's, Headnotes, Legal Analytics from Lex Machina, and more.
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.
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