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This matter is before the Court on respondent's Motion to
Dismiss for Lack of Jurisdiction and to Strike as to the Taxable
Year 1990 and petitioner's Cross-Motion to Dismiss for Lack of
Jurisdiction as to the Taxable Year 1990. Respondent contends
that this Court lacks jurisdiction over the taxable year 1990 on
the ground that petitioner failed to file his petition within the
90-day period prescribed in section 6213(a). Petitioner counters
that jurisdiction is lacking as to the taxable year 1990 on the
ground that respondent failed to issue a valid notice of
deficiency under section 6212. There being no dispute that we
lack jurisdiction over the taxable year 1990, we must resolve the
parties' dispute respecting the proper ground for dismissal.
Background
On March 3, 1993, respondent mailed a notice to petitioner
proposing adjustments to his Federal income tax for 1990. The
notice was mailed to petitioner at 4948 Crystal Drive, San Diego,
CA 92109-2062 (the Crystal Drive address). The Crystal Drive
address is the address listed on petitioner's 1990 tax return,
which petitioner filed with respondent on April 15, 1991. On or
about March 10, 1993, the envelope bearing the notice was
returned to respondent marked "RETURN TO SENDER UNABLE TO
FORWARD".
On August 18, 1993, respondent mailed a notice of deficiency
to petitioner determining a deficiency of $3,101 in his Federal
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