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Rules 180, 181, and 183.1 The Court agrees with and adopts the
Opinion of the Special Trial Judge, which is set forth below.
This case is before the Court on petitioner's Motion for
Leave to File Amended Pleading, filed pursuant to Rule 41.
Petitioner contends that justice requires that he be permitted to
file an amended petition in order to place in issue an additional
taxable year. Respondent contends that petitioner's motion seeks
to confer jurisdiction over a taxable year which otherwise would
not come within the Court's jurisdiction under the petition as on
file and in respect of which the 90-day period for petitioning
the Court expired before the motion was filed.
Background
At the time the petition was filed with the Court,
petitioner resided in Arlington, Texas.
On or about December 18, 1996, respondent sent notices of
deficiency to petitioner. The first notice, which was dated
December 18, 1996, determined a deficiency in income tax,
together with an addition to tax and an accuracy-related penalty,
for the taxable year 1992. The second notice, which was also
dated December 18, 1996, determined deficiencies in income taxes,
together with an addition to tax and accuracy-related penalties,
for the taxable years 1993 and 1994.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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