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Respondent determined the following deficiencies in and
additions to petitioner's Federal income taxes:
Additions to Tax
Year Deficiency Sec. 6651(a)(1)
1990 $1,123 $100
1991 2,100 100
1992 2,099 100
Petitioner did not appear on the date this case was
calendared for trial, at which time respondent filed the subject
motion. In the alternative, respondent orally moved to dismiss
for failure to prosecute properly. A hearing was held on
respondent's motions.
At the time the petition was filed, petitioner's legal
residence was Visalia, California.
The notice of deficiency (statutory notice) bears a date of
December 16, 1994. The petition was mailed on April 4, 1995, and
was filed with the Court on April 12, 1995, some 117 days after
the date appearing on the notice of deficiency.
To maintain an action in this Court, there must be a valid
notice of deficiency and a timely filed petition. Secs. 6212 and
6213; Monge v. Commissioner, 93 T.C. 22, 27 (1989); Abeles v.
Commissioner, 91 T.C. 1019, 1025 (1988).
Section 6213(a) provides, in pertinent part, that a petition
must be filed with the Tax Court within 90 days from the date a
statutory notice of deficiency is mailed to a taxpayer residing
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