Saad Al Qaragholi v. Commissioner of Revenue

This appeal concerns subject matter jurisdiction. Saad Al Qaragholi (“Petitioner”) filed a petition against the Commissioner of Revenue for the State of Tennessee (“Respondent”) in the Chancery Court for Davidson County (“the Trial Court”) challenging tax assessments against him.  Petitioner opted not to pay the tax before proceeding with his challenge.  However, Petitioner failed to timely sign his petition under penalty of perjury as required by Tenn. Code Ann. § 67-1-1801(b)(2).  Respondent filed a motion to dismiss, arguing that the oath requirement was jurisdictional and could not be corrected after the 90 days in which to file a petition expired.  The Trial Court denied Respondent’s motion to dismiss and granted Petitioner leave to amend, citing the legal principle that leave to amend is freely granted.  This interlocutory appeal, pursuant to Tennessee Rule of Appellate Procedure 9, followed.  We reverse.