Ruben G. Hinojos - Page 2

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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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