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petition states that the taxable year in dispute is 1992.
Attached to the petition is a copy of the notice of deficiency
dated November 13, 1995, which was issued to Charles N. Scott.
The petition was delivered to the Court in an envelope
bearing a U.S. Postal Service postmark dated February 13, 1996,
which date is 92 days after the mailing of the November 13, 1995,
notice.
On April 8, 1996, respondent filed a motion to dismiss for
lack of jurisdiction asserting that the petition was not filed
within the time prescribed in section 6213(a). On May 7, 1996,
petitioner and Charles N. Scott filed an objection to
respondent's motion asserting that the 90-day period for filing a
timely petition with the Court runs from the date of receipt of
the notice of deficiency. The objection includes arguments
directed at the merits of respondent's determinations respecting
the Scotts' tax liability for 1992 and 1993.
By order dated May 20, 1996, respondent's motion to dismiss
was granted in that the case was dismissed for lack of
jurisdiction as to Charles N. Scott (and his name was struck from
the caption) on the ground that the petition was not timely filed
with respect to the deficiency notice issued to him on November
13, 1995.
(...continued)
the Lake Buena Vista, Florida, address.
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