This matter is before the Court on respondent's Motion to
Dismiss for Lack of Jurisdiction. Although respondent contends
that this case must be dismissed on the ground that Manjit S. and
Ravinder K. Aulakh (petitioners) failed to file their petition
with this Court within the time prescribed by section 6213(a),
petitioners argue that dismissal should be based on respondent's
failure to issue a valid notice of deficiency under section 6212.
There being no dispute that we lack jurisdiction over the
petition filed herein, we must resolve the parties' dispute
respecting the proper ground for dismissal.
Background
On June 16, 1994, respondent mailed a joint notice of
deficiency to petitioners. In the notice, respondent determined
a deficiency in petitioners' Federal income tax for the taxable
year 1992 in the amount of $8,236, as well as an accuracy-related
penalty under section 6662(a) in the amount of $1,647.
The notice of deficiency was mailed to petitioners by
certified mail in duplicate form at two separate addresses: (1)
318 Hale Street, San Francisco, California 94134 (the Hale St.
address); and (2) 251 Girard Street, Unit 101, San Francisco,
California 94134 (the Girard St. address).
The Hale St. address is the address listed on petitioners'
income tax return for 1992. Petitioners filed that return with
respondent on July 23, 1993. Petitioners did not file their
income tax return for 1993 until November 7, 1994. Thus,
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