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husband, determining a deficiency of $9,212 in their Federal
income tax for 1989 as well as penalty under section 6662(a) in
the amount of $1,842.3 The deficiency notice was mailed to: (1)
The Silver Spring address; and (2) the Ghana address.4 On the
same date, respondent mailed a copy of the notice of deficiency
to petitioner's counsel, William G. Davidson III, pursuant to the
above-described Power of Attorney.
On April 18, 1995, after receiving notification from the
post office that a piece of certified mail was being held for
her, petitioner went to the post office and accepted delivery of
the notice of deficiency mailed to the Silver Spring address.
Upon receipt of the notice of deficiency, petitioner contacted
Mr. Davidson, who informed her that he had received a copy of the
notice of deficiency.
A petition for redetermination, signed by Mr. Davidson on
petitioner's behalf, was hand delivered to the Court on September
12, 1995, and was filed by the Court the same day.5
As indicated, respondent filed a Motion to Dismiss for Lack
of Jurisdiction. Respondent moves for dismissal on the ground
3 The record shows that respondent first mailed a notice of
deficiency to petitioner for 1989 on Feb. 2, 1995. Respondent
concedes that this notice is invalid for purposes of sec.
6212(a).
4 We observe that, in mailing the notice of deficiency to
the Ghana address, respondent misspelled the name of the town in
Ghana as Asankrangiva as opposed to Asankrangwa.
5 At the time the petition was filed, petitioner resided at
the Silver Spring address.
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