- 2 -
agrees with and adopts the opinion of the Special Trial Judge,
which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on respondent's Motion to Dismiss for Lack of
Jurisdiction filed December 9, 1996, and supplemented on April
14, 1997. Although respondent contends that this case must be
dismissed on the ground that petitioner failed to file his
petition within the time prescribed in section 6213(a),
petitioner argues that respondent failed to mail the notice of
deficiency to his last known address. Although it is evident
that we lack jurisdiction over the petition filed herein, we must
decide the proper ground for dismissal.
Background
On February 16, 1993, respondent mailed a notice of
deficiency to petitioner determining a deficiency of $7,166 in
his Federal income tax for 1990, and additions to tax in the
amounts of $1,619.25 and $421.06 pursuant to sections 6651(a) and
6654, respectively.2 The notice of deficiency was mailed to
1(...continued)
All Rule references are to the Tax Court Rules of Practice and
Procedure.
2 There is a discrepancy in the record concerning the exact
mailing date of the notice of deficiency for 1990. Although the
notice of deficiency is dated Feb. 16, 1993, respondent submitted
a U.S. Postal Service Form 3877 which indicates that the notice
of deficiency was mailed on Feb. 11, 1993. Considering all of
(continued...)
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