-2-
section 7443A(b)(4) and Rules 180, 181, and 183.2 The Court
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. The issue for decision is whether petitioner filed
his petition for redetermination with the Court within the 90-day
period prescribed in section 6213(a).
Background
The material facts in this case are not in dispute.
On Friday, March 29, 1996, respondent mailed a notice of
deficiency to petitioner determining deficiencies in his Federal
income taxes in the amounts of $13,349, $21,445, $18,646, and
$19,165 for the taxable years 1991, 1992, 1993, and 1994,
respectively. The date that the notice of deficiency was mailed
to petitioner is evidenced by the postmark on the postal receipt
for certified mail (U.S. Postal Service Form 3877) that
respondent obtained at the time the notice of deficiency was
mailed. Petitioner received the notice of deficiency on
Saturday, March 30, 1996, as reflected on the domestic return
receipt (U.S. Postal Service Form 3811) signed by petitioner at
2 All section references are to the Internal Revenue Code
in effect for the years in issue, unless otherwise indicated.
All Rule references are to the Tax Court Rules of Practice and
Procedure.
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