- 2 -
and this opinion should not be cited as authority. This case is
before the Court on respondent’s motion for summary judgment,
pursuant to Rule 121.
Background
At the time the petition was filed in this case, petitioner
resided in Anaheim, California.
Petitioner timely filed his income tax return for the 2001
taxable year. On his return, petitioner’s filing status was
reported as head of household, he listed one dependent, and he
claimed the earned income credit. On June 20, 2003, respondent
sent to petitioner a notice of proposed changes that disallowed
the head of household filing status, the dependency exemption
deduction, and the earned income credit. That notice instructed
petitioner to respond by letter if he did not agree with the
proposed adjustments. Petitioner sent a letter and supporting
documentation to respondent on August 26, 2003.
On August 29, 2003, respondent sent a notice of deficiency
to petitioner’s last known address. Petitioner did not file a
petition within the 90-day period prescribed by section 6213(a),
which expired on November 28, 2003.2
2 The 90th day after the issuance of the notice of
deficiency was Nov. 27, 2003, which was a legal holiday in the
District of Columbia.
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