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Route 208 address are on the second page. A five-digit number,
30334, appears to the left of petitioners' names on the second
page of the Forms 3877 and is also written on the envelope in
which the notice was sent. Based on this evidence, and the
record as a whole, we hold that respondent has established that
the subject notice of deficiency was mailed to petitioners on
October 9, 1992. See Magazine v. Commissioner, 89 T.C. 321, 324,
327 (1987).
Generally a taxpayer has 90 days after the mailing of a
notice of deficiency to file a petition with this Court. Sec.
6213(a); Monge v. Commissioner, supra at 27. However, if the
taxpayer is involved in bankruptcy proceedings, the debtor-
taxpayer is prohibited from filing a petition with this Court
while the bankruptcy case is pending. 11 U.S.C. sec. 362(a)(8)
(1988). Under section 6213(f)(1), the 90-day period is suspended
for the time during which the debtor-taxpayer is prohibited by
reason of the bankruptcy proceedings from filing a petition and
for 60 days thereafter. Although the Tax Court's jurisdiction is
limited by 11 U.S.C. section 362(a)(8), the Commissioner is not
prohibited from issuing a notice of deficiency during the
pendency of a bankruptcy case. 11 U.S.C. sec. 362(b)(9) (1988);
see Zimmerman v. Commissioner, 105 T.C. 220, 224-225 (1995).
Sicari filed for individual bankruptcy on June 9, 1992,
4 months before the notice of deficiency was mailed. His
bankruptcy case was dismissed on September 15, 1994.
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