section 7502. On August 18, 1995, petitioner filed a response to
respondent's motion, stating that the envelope in which the
petition was mailed reflected a mailing date from Birmingham,
Alabama, of June 15, 1995, which was within the 90-day period for
filing the petition. On September 7, 1995, this Court entered an
order of dismissal for lack of jurisdiction in this case on the
ground that the petition was not timely filed. The motion to
reconsider this order of dismissal was calendared for hearing at
the trial session of the Court commencing in Birmingham, Alabama,
on October 30, 1995, and pursuant to this order, the motion to
reconsider came on for hearing.
Petitioner, by agreement with respondent, offered several
affidavits and the testimony of two witnesses with respect to the
timeliness of the mailing and receipt of the petition in this
case.
The record here shows that on March 21, 1995, respondent
mailed to petitioner at his last known address by certified mail
a notice of deficiency in income tax and additions to tax for the
year ended December 31, 1992. The 90th day after the mailing of
the notice of deficiency was June 19, 1995, which was a Monday.
Petitioner's witnesses testified that on June 15, 1995, the
petition in this case was prepared by an assistant to
petitioner's attorney in this case and a summer law clerk in her
office. Sometime in the afternoon of June 15, petitioner's
Practice and Procedure, unless otherwise indicated.
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