T.C. Memo. 1999-85
UNITED STATES TAX COURT
ROSIE BURNSIDE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8305-98. Filed March 23, 1999.
Rosie Burnside, pro se.
Peter C. Rock and Paul R. Zamolo, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: This matter is before the Court on
respondent's motion to dismiss for lack of jurisdiction. The
issue presented is whether petitioner had 90 or 150 days within
which to file her petition to this Court under section 6213(a).1
Background
1 All section references are to the Internal Revenue Code
in effect for the years in issue.
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