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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.
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