- 2 - agrees with and adopts the opinion of the Chief Special Trial Judge, which is set forth below. OPINION OF THE CHIEF SPECIAL TRIAL JUDGE PANUTHOS, Chief Special Trial Judge: This matter is before the Court on the parties' cross-motions to dismiss for lack of jurisdiction. Respondent contends that this case should be dismissed on the ground that the petition was not filed within the 90-day period prescribed in section 6213(a), while petitioner contends that dismissal should be based on respondent's failure to issue a valid notice of deficiency as required under section 6212. There being no dispute that we lack jurisdiction over the petition filed herein, we must resolve the parties' dispute respecting the proper ground for dismissal. Background On or about December 23, 1992, petitioner filed a joint Federal income tax return with her husband, Terry McMahon, for the taxable year 1990, listing her address as 2162 Ingleside Avenue, Macon, Georgia 31204 (the 2162 Ingleside Avenue address). Petitioner did not file tax returns for the taxable years 1991, 1992, or 1993. In April 1996, petitioner filed joint Federal income tax returns with Terry McMahon for the taxable years 1994 and 1995, listing her address as 2128 S. Freya, Spokane, Washington.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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