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This case is before the Court on petitioners' Motion for
Leave to Amend Petition, as Supplemented, filed pursuant to Rule
41. Petitioners contend that justice requires that they be
permitted to file an amended petition in order to place in issue
an additional taxable year. Respondent contends that
petitioners' 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 that the petition was filed with the Court,
petitioners resided in Brownsburg, Indiana.
On March 21, 1997, respondent mailed two separate joint
notices of deficiency to petitioners. The first notice
determined deficiencies in income taxes, together with accuracy-
related penalties, for the taxable years 1993 and 1994. The
second notice determined a deficiency in income tax, together
with an accuracy-related penalty, for the taxable year 1995.2
(...continued)
the Tax Court Rules of Practice and Procedure.
2 Both notices were mailed to petitioners at 1012 South
Green Street, Brownsburg, Indiana 46112-1808. Petitioners do not
dispute that this is their correct address.
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Last modified: May 25, 2011