Nicholas O. Bachynsky - Page 2

                                        - 2 -                                         

          and all Rule references are to the Tax Court Rules of Practice              
          and Procedure.  The Court agrees with and adopts the Special                
          Trial Judge's opinion, which is set forth below.                            
                         OPINION OF THE SPECIAL TRIAL JUDGE                           
               PAJAK, Special Trial Judge:  This case is before the Court             
          on respondent's motion to dismiss for lack of jurisdiction.                 
          Petitioner filed an opposition to respondent's motion and                   
          respondent filed a response thereto.  A hearing was held on                 
          respondent's motion.  The issue for decision is whether                     
          petitioner filed his petition within the time prescribed by                 
          section 6213(a).                                                            
               Respondent determined a deficiency of $54,434 in                       
          petitioner's Federal income tax for 1988, together with additions           
          to tax under sections 6651(a) and 6654 of $10,828 and $2,720.80,            
               For clarity and convenience, we have combined our findings             
          of fact and opinion.  Petitioner resided at the Federal Prison              
          Camp, Tilden, Three Rivers, Texas, at the time he filed his                 
               On November 3, 1995, respondent sent, by certified mail,               
          duplicate notices of deficiency to petitioner at the following              
               1)   FCI Three Rivers 47424-079                                        
                    P.O. Box 4000                                                     
                    Three Rivers, Texas 78071                                         

Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011