Nemat Mostaan - Page 2

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          with and adopts the opinion of the Special Trial Judge, which is            
          set forth below.                                                            
                         OPINION OF THE SPECIAL TRIAL JUDGE                           
               WOLFE, Special Trial Judge:  This matter is before the Court           
          on respondent's motion to dismiss for lack of jurisdiction.                 
          Respondent contends that this case should be dismissed on the               
          ground that the petition was not filed within the 90-day period             
          prescribed in section 6213(a).  Petitioner objects to                       
          respondent's motion and contends that respondent failed to issue            
          a valid notice of deficiency under section 6212.  Petitioner                
          argues that the notice in question was not mailed to his last               
          known address.  Respondent argues that the notice was properly              
          mailed to petitioner's last known address and that, in any event,           
          petitioner actually received the notice early enough so that he             
          could have filed a petition within the time allowed by statute.             
          An evidentiary hearing was held on respondent's motion.                     
               Petitioner resided at Larkspur, California, when his                   
          petition was filed.  On March 24, 1995, the Office of the                   
          District Director, Internal Revenue Service (IRS), San Jose,                
          California, sent to petitioner by certified mail a notice of                
          deficiency addressed as follows:                                            
          Nemat Mostaan                                                               
          2407 Lascar Place                                                           
          San Jose, CA  95124                                                         
          In the notice respondent determined the following                           
          deficiencies and additions to tax:                                          




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