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issue, unless otherwise indicated. All Rule references are to
the Tax Court Rules of Practice and Procedure. The Court agrees
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's position is that petitioners did not file their
petition within the time prescribed in section 6213(a) or section
7502. Petitioners object to respondent's motion and contend that
respondent failed to issue a valid notice of deficiency under
section 6212. Petitioners argue that the notice in question was
not mailed to their last known address. A hearing was held on
respondent's motion.
Background
Some of the facts have been stipulated and are so found.
The stipulated facts and attached exhibits are incorporated by
this reference. Petitioners resided in Gardiner, New York, when
their petition was filed.
On October 9, 1992, the Office of the District Director,
Internal Revenue Service (IRS), Albany, New York, sent to
petitioners by certified mail a notice of deficiency addressed as
follows: "Mr. Anthony Sicari and Mrs. Esther Sicari, Route 208,
Gardiner, New York 12525". In the notice of deficiency,
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