Maria E. Reed - Page 3

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          On or about February 14, 1994, petitioner filed her 1993 tax                
          return, listing her address thereon as P.O. Box 603, Minden,                
          Nevada 89423.3                                                              
               Petitioner asserts that she was unaware that respondent had            
          determined a deficiency in her 1990 income tax until she received           
          a notice from the Internal Revenue Service dated March 6, 1995,             
          stating that a portion of the tax refund that she was otherwise             
          due for the taxable year 1994 would be applied to tax owing for             
          the taxable year 1990.                                                      
               Petitioner filed a petition for redetermination with this              
          Court on May 22, 1995.  The petition was delivered to the Court             
          in an envelope bearing a U.S. Postal Service postmark date of May           
          16, 1995.4                                                                  
          As indicated, respondent filed a Motion to Dismiss For Lack                 
          of Jurisdiction alleging that petitioner failed to file her                 
          petition within the 90-day period prescribed in section 6213(a).            
          Petitioner filed an objection to respondent's motion to dismiss             
          alleging that the deficiency notice in question was not mailed to           
          her correct address, which she identified as P.O. Box 603,                  
          Minden, Nevada 89423.  Respondent filed a response to                       
          petitioner's objection countering that the deficiency notice was            


          3 Petitioner filed her 1993 return electronically.  The date                
          Jan. 21, 1994, appears opposite the signature of both petitioner            
          and the electronic return originator on Form 8453 (U.S.                     
          Individual Income Tax Declaration for Electronic Filing) that               
          accompanied the filing of the 1993 return.                                  
           4  At the time that the petition was filed, petitioner                     
          resided in Minden, Nevada.                                                  




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