Manjit S. and Ravinder K. Aulakh - Page 2

          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.                                 
          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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