3
On August 24, 1995, respondent sent petitioner a notice of
deficiency for the taxable year 1993 determining an income tax
deficiency of $10,734, plus additions to tax under section
6651(a)(1) of $2,683.50, and under section 6654(a) of $449.67.
The 90-day period for timely filing a petition with respect to
the 1993 notice of deficiency expired on Wednesday, November 22,
1995. On December 7, 1995, petitioner filed with the Court an
amended petition purporting to place in issue the taxable year
1993. The Court did not retain the envelope in which this
amended petition was filed.
In his objection to respondent's motion to dismiss, and
again at the hearing in this matter, counsel for petitioner
alleged that the "incorrectly styled" amended petition was timely
filed on November 21, 1995, based upon a certificate of service
dated November 21, 1995, on which was also imprinted a private
postage meter stamp for zero postage dated November 21, 1995. In
a Supplemental Opposition to respondent's motion to dismiss for
lack of jurisdiction, petitioner contended, in part, that the
normal rules relating to the timeliness of petitions do not apply
because the Government was shut down on November 21, 1995, during
the 90-day period within which petitioner was to file his
petition, and, therefore, that day was a holiday in Washington,
D.C. In his Supplemental Opposition, counsel for petitioner
consider this question.
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