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180, 181 and 183.1 The Court agrees with and adopts the opinion
of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
NAMEROFF, Special Trial Judge: On October 15, 1996,
petitioner filed his petition placing in issue taxable years 1986
through 1993 “and/or 1994". On December 13, 1996, respondent
moved to dismiss this case for lack of jurisdiction and to strike
as to taxable years 1986, 1987, 1989 through 1991, and 1994.
Respondent’s grounds with respect to 1986, 1990, and 1994 are
that no notice of deficiency has been issued for those years.
Respondent’s grounds for dismissing 1987, 1989, and 1991 are that
the petition was untimely filed 133 days after the mailing of the
notice of deficiency. After petitioner filed his objection and
respondent filed a response thereto, a hearing was set and held
on June 9, 1997.
At the hearing, petitioner conceded that no notice of
deficiency had been issued for 1986, 1990, and 1994, and,
therefore, respondent’s motion to dismiss those years for lack of
jurisdiction was appropriate. However, petitioner contends that
the dismissal of 1987, 1989, and 1991 should be based on the
ground that the notice of deficiency was not sent to his last
1 All section references are to the Internal Revenue Code
as amended. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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