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the time the notice was delivered. Although the notice of
deficiency was mailed on March 29, 1996, the cover page of the
notice of deficiency is incorrectly dated March 29, 1997.
The notice of deficiency states in pertinent part:
If you want to contest this deficiency in court
before making any payment, you have 90 days from the
above mailing date of this letter * * * to file a
petition with the United States Tax Court for a
redetermination of the deficiency. * * *
Petitioner did not retain the envelope containing the notice
of deficiency. There is no evidence in the record whether the
envelope containing the notice of deficiency bore a postmark.
Based upon the actual date of mailing, the 90-day period
prescribed in section 6213(a) for filing a timely petition with
the Court expired on Thursday, June 27, 1996, a day that was not
a legal holiday in the District of Columbia.
The petition was hand-delivered to the Court on Friday, June
28, 1996. The petition is dated June 28, 1996, and is signed by
petitioner's counsel, Eric W. Lundy. At the time the petition
was filed, petitioner resided at West Friendship, Maryland.
As indicated, respondent filed a Motion to Dismiss for Lack
of Jurisdiction asserting that the case should be dismissed on
the ground that the petition was not timely filed under section
6213(a). Petitioner filed an objection to respondent's motion
arguing that, due to the erroneous date of mailing on the notice
of deficiency, the 90-day period prescribed in section 6213(a)
for filing a petition with the Court should be computed from
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