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Dismiss for Lack of Jurisdiction. Respondent moved for dismissal
on the grounds that the petition was not filed within the 90-day
period prescribed in section 6213(a). Petitioner moved for
dismissal on the grounds that the notices of deficiency are
invalid because they were not mailed to her last known address as
required under section 6212. Petitioner also filed a motion to
have the burden of proof shifted to respondent. A hearing was
held on these motions in Portland, Oregon. Petitioner's Motion
to Shift the Burden of Proof was denied at the hearing.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits received into evidence
are incorporated herein by this reference. Petitioner resided in
Portland, Oregon, at the time her petition was filed.
Petitioner filed a Federal income tax return for the taxable
year 1979. Petitioner was residing at 1865 N.W. 106th, Portland,
Oregon (her parents' address), at the time she filed her return
for 1979. This is the address which was shown as petitioner's
address on her 1979 return. Petitioner filed no return for 1980,
but filed a Federal income tax return for 1981. Petitioner was
issued a refund check for overpaid income taxes for taxable year
1981.
Petitioner did not file returns for any of the taxable years
1982 through 1988. Respondent prepared substitute-for-returns
for petitioner's taxable years 1983 and 1984, pursuant to section
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Last modified: May 25, 2011