- 4 - on July 6, 1995, for the second notice of deficiency. Neither date was a Saturday, Sunday, or legal holiday in the District of Columbia. Id. On July 17, 1995, the Court received and filed the petition. The envelope in which such petition was mailed bore a legible United States postmark date of July 13, 1995, 119 days after the mailing of the first notice of deficiency and 97 days after the mailing of the second notice of deficiency. Sec. 7502(a)(1). Our jurisdiction, therefore, depends on whether petitioners were entitled to file their petition within 150 days after the notices of deficiency were mailed. Petitioners bear the burden of demonstrating that they come within the scope of the provision allowing 150 days for the mailing of the petition where the notice is addressed to a person outside of the country. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). Petitioners were in the United States from March 16, 1995, through June 17, 1995. On June 17, 1995, petitioners traveled to the Philippines. Petitioners returned to the United States on July 3, 1995. This Court has determined that the 150-day period applies not only to persons who are outside of the United States “on some settled business and residential basis” but also to persons who are temporarily absent from the country. Levy v. Commissioner, 76 T.C. 228, 231 (1981); Estate of Krueger v. Commissioner, 33 T.C. 667, 668 (1960). However, the taxpayer’s absence must result in delayed receipt of the deficiency notice. Lewy v.Page: Previous 1 2 3 4 5 6 Next
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