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1995, respondent mailed a single copy of the notice of deficiency
for 1995 to petitioners.
The notices of deficiency that were mailed to petitioners
were returned to respondent undelivered and marked "unclaimed".
However, the copy of the notice of deficiency for 1993 and 1994
that was mailed to Mr. Marley was received by him and was
furnished to petitioners.
On June 23, 1997, petitioners filed a timely petition (the
petition) with the Court. Paragraph 3 of the petition states
that petitioners dispute the deficiencies determined by
respondent for the taxable years 1993 and 1994. Petitioners
attached to the petition a complete copy of the notice of
deficiency for the taxable years 1993 and 1994. Petitioners did
not attach to the petition a copy of the notice of deficiency for
the taxable year 1995, nor did petitioners place in dispute such
taxable year in the petition. In fact, neither the taxable year
1995 nor the deficiency or accuracy-related penalty determined by
respondent for that year is discussed or even mentioned in the
petition.
On September 23, 1997, petitioners filed their Motion for
Leave to Amend Petition and lodged an amended petition (the
amended petition). The amended petition seeks to place in
dispute the taxable year 1995. In this regard, the amended
petition expressly mentions the taxable year 1995 and expressly
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