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petitioner at the Rochester address. Apparently there was an
outstanding forwarding request with the U.S. Postal Service from
the Rochester address to the Lewiston address. Petitioner
received the copies of the notices sent at this point when they
were forwarded to the Lewiston address.
Petitioner filed a petition for redetermination with the
Court on April 29, 1996. The petition was delivered to the Court
in an envelope bearing a U.S. Postal Service postmark date of
April 24, 1996.3
On June 17, 1996, respondent mailed separate notices of
intent to levy to petitioner in respect of his tax liabilities
for 1990, 1991, 1992, and 1993. These notices were mailed to
petitioner at the Lewiston address.
As indicated, respondent filed a motion to dismiss for lack
of jurisdiction alleging that petitioner failed to file his
petition within the 90-day period prescribed in section 6213(a).
Petitioner filed both an objection to respondent's motion to
dismiss and his own motion to dismiss for lack of jurisdiction
alleging that the notices of deficiency were not mailed to his
correct address. Petitioner asserts that his last known address
is the Rochester address--the address appearing on the tax
3 At the time the petition was filed, petitioner resided at
Lewiston, New York.
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