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petitioners.
Although the parties cannot confer jurisdiction on this
Court by merely stipulating or otherwise agreeing that we have
jurisdiction (see Romann v. Commissioner, 111 T.C. 273, 281
(1998) and cases there cited), they are permitted to effectively
stipulate as to matters of fact on the basis of which we may
conclude that we have jurisdiction.
At the start of the evidentiary hearing, the parties
offered, and the Court received, stipulations and stipulated
exhibits, including the following:
9. On October 22, 1997, the Internal Revenue Service
located at Fresno, California issued a statutory notice of
deficiency to the petitioners for the 1995 taxable year.
10. The statutory notice of deficiency dated October
22, 1997, for the 1995 taxable year, was addressed to the
petitioners at 25521 La Mirada, Laguna Hills, Ca. 92653-
5316217. The statutory notice of deficiency was mailed by
certified mail to petitioners at the above address.
Attached an [sic] marked as Exhibit 7-J is a copy of the
certified mailing list.
11. The petitioners stipulate that their street
address on October 22, 1997, and until June 29, 1998, when
they moved to Henderson Nevada, was 25521 La Mirada, Laguna
Hills, Ca. 92653-5316. This was the address as shown on
their last filed tax return (1996 tax return filed April 15,
1997) prior to the issuance of the notice of deficiency on
October 22, 1997.
12. The petitioners did not receive the notice of
deficiency issued on October 22, 1997, for the 1995 taxable
year by certified mail.
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