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deficiency for 1992 was mailed to petitioner at the Bayard Street
address.
Petitioner provided the Court with copies of Forms 1099R,
1099-DIV, 1099-INT, and W-2 for 1992 reflecting the Bayard Street
address. Respondent advised the Court that an underreporter
transcript in 1992 reflected four different addresses in
California for petitioner, none of which was the Crystal Drive
address.
On October 27, 1995, petitioner filed a petition with the
Court seeking a redetermination of his tax liabilities for the
taxable years 1990 and 1992.2 The petition was delivered to the
Court in an envelope bearing a U.S. Postal Service postmark date
of October 24, 1995. There is no dispute that the petition was
timely filed with respect to the notice of deficiency determining
a deficiency in petitioner's tax liability for 1992.
After several months' delay (during which time respondent
conducted a search for the administrative file concerning
petitioner's 1990 tax year), respondent filed her motion to
dismiss for lack of jurisdiction and to strike as to the taxable
year 1990 asserting that petitioner failed to file his petition
within the 90-day period prescribed in section 6213(a).
Petitioner responded by filing his own motion to dismiss for lack
2 At the time of filing the petition herein, petitioner
resided in San Diego, California.
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