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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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