PER CURIAM

Matuszak and her husband filed joint income tax returns in 2007 and 2008. In 2012 her husband pleaded guilty to fraud and filing a false tax return. As part of his plea agreement he agreed to file accurate amended tax returns for 2007 and 2008, leading to assessments of $333,964 for 2007 and $105,055 for 2008. In an Oct. 7, 2014 final notice of determination the IRS denied Matuszak “innocent spouse relief” under Internal Revenue Code §6015 for the 2007 deficiency. Ninety-one days later, she petitioned Tax Court for review. Second Circuit affirmed Tax Court's dismissal of Matuszak's innocent spouse relief petition for lack of jurisdiction due to noncompliance with §6015(e)(1)(A)'s 90-day deadline. Not only did Congress place the grant of jurisdiction and the time limitation in the same sentence and subsection, it expressly conditioned the Tax Court's jurisdiction on the timely filing of a petition. Read with §6015(e)(1)(B)—barring the Tax Court from jurisdiction to enjoin action unless a timely petition had been filed under subparagraph (A)—the 90-day deadline in represented a jurisdictional rule because Congress clearly and repeatedly expressed that it imposes a jurisdictional limit on the Tax Court's authority.