Andrew M. Hunter; Angela A. Hunter v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
ANDREW M. HUNTER; ANGELA A.
HUNTER,
Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
No. 16-70308
Tax Ct. No. 20732-15
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted March 8, 2017**
Before: LEAVY, W. FLETCHER, and OWENS, Circuit Judges.
Andrew M. Hunter and Angela A. Hunter appeal from the Tax Court’s order
dismissing for lack of jurisdiction their action related to their tax liability for tax
years 2012 and 2013. We have jurisdiction under 26 U.S.C. § 7482(a). We review
de novo, Gorospe v. Comm’r, 451 F.3d 966, 968 (9th Cir. 2006), and we affirm.
* This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
** The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
FILED
MAR 21 2017
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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2 16-70308
The Tax Court properly concluded that it lacked jurisdiction over the
petition because the petition was not filed within 90 days of the notice of
deficiency. See 26 U.S.C. § 6213(a) (establishing a 90-day requirement for
appealing a notice of deficiency); 26 U.S.C. § 7502(a)(2) (timely mailing treated as
timely filing “only if . . . deposited in the mail in the United States in an envelope
. . . properly addressed to the agency . . . ”); Gorospe, 451 F.3d at 968 (the Tax
Court is a court of limited jurisdiction, and its subject matter is determined by
Title 26 of the United States Code).
AFFIRMED.

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