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for lack of jurisdiction, and petitioner's motion to restrain
collection. Although respondent contends that this case must be
dismissed on the ground that petitioner failed to file his
petition within the 90-day period prescribed in section 6213(a),
petitioner argues that dismissal should be based on respondent's
failure to issue a valid notice of deficiency under section 6212.
There being no question that we lack jurisdiction over the
petition filed herein, we must resolve the parties' dispute
respecting the proper ground for dismissal. Because we lack
jurisdiction in this case, it follows, as discussed in greater
detail below, that we likewise lack the authority to restrain
collection in this case.
Background
In June 1994, respondent mailed a letter to petitioner at
274 Stoneycreek Drive, Rochester, New York (the Rochester
address), proposing adjustments to his Federal income taxes for
the years 1991, 1992, and 1993. Petitioner listed the Rochester
address on his tax returns for the years 1990, 1991, 1992, and
1993 and continued to reside at that address until April 1995.
In April 1995, petitioner moved to Wilmington, North
Carolina, in search of work. In the meantime, petitioner filed
his 1994 Federal income tax return in March 1995 listing his
address as P.O. Box 3673, Wilmington, North Carolina 28406-0673
(the Wilmington address).
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