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with any suggestion of rescission of the deficiency notice. We
conclude that the 1985 notice of deficiency was not rescinded
pursuant to section 6212(d).
Accordingly, we hold that we lack jurisdiction with respect
to 1985 because the petition was not filed timely.
With respect to petitioners' 1986 tax year, in the motion to
dismiss for lack of jurisdiction filed by respondent on July 17,
1995, respondent represented:
7. With respect to the year 1986 no statutory notice
of deficiency were [sic] issued to petitioner by
respondent.
8. The petitioners seeks [sic] a release of a lien
that was placed on their property after failing to pay
their taxes for that year. Said liability was self
assessed as a result of the filing of their 1986 income
tax return without any remittance.
9. The petitioners have not attached a copy of any
statutory notice of deficiency for 1986 to their
petition as required by Tax Court Rule 34(b)(8) and
have failed to establish that the Court has acquired
jurisdiction pursuant to I.R.C. � 6213 and Tax Court
Rule 13.
Relying upon respondent's representations, this Court
granted respondent's motion to dismiss with respect to 1986 and
stated:
petitioners have failed to establish that a notice of
deficiency has been sent for the taxable year 1986,
required by Internal Revenue Code, section 6213(a) to
form a basis for an appeal to this Court for that year.
In their motion to vacate the order of dismissal,
petitioners assert that they never received a notice of
deficiency for 1986 and request the issuance of such notice so
they can petition this Court. Respondent attached to her
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