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and adopts the opinion of the Special Trial Judge, which is set
forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This matter is before the Court
on respondent's Motion To Dismiss For Lack Of Jurisdiction.
Although respondent contends that this case must be dismissed on
the ground that John and Betty Richardson Stafford (petitioners)
failed to file their petition within the time prescribed by
section 6213(a), petitioners argue that dismissal should be based
on respondent's failure to issue a valid notice of deficiency
under section 6212. There being no dispute that we lack
jurisdiction over the petition filed herein, we must resolve the
parties' dispute regarding the proper ground for dismissal. See
Pietanza v. Commissioner, 92 T.C. 729, 735-736 (1989), affd.
without published opinion 935 F.2d 1282 (3d Cir. 1991).
Background
The taxable year in issue in this case is 1990.
Petitioners filed a joint Federal income tax return for the
taxable year 1990. On their return, petitioners listed their
address as 6106 Mount Creek Place, Norcross, Georgia 30092-2324
(the Georgia address).
From June 1992 through August 1994, respondent and
petitioners exchanged a substantial amount of correspondence
Court Rules of Practice and Procedure.
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