James A. and Muriel M. Andrews - Page 17

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          Commissioner, 272 F.2d 383 (2d Cir. 1959), affg. a Memorandum                
          Opinion of the this Court; James v. Commissioner, T.C. Memo.                 
          1990-128, as we have held was done in the instant case.  As the              
          Court of Appeals for the Second Circuit recently observed:                   
               After a proper mailing of the notice by the IRS, its                    
               remailing of the notice to a new address after receipt                  
               of information that the address it used had become                      
               inoperative does not afford the taxpayer a revived or                   
               extended opportunity to seek a redetermination in tax                   
               court. * * *  [Follum v. Commissioner, supra at 120.]                   
          Thus, we hold that respondent did not abandon the original notice            
          of deficiency dated April 3 and mailed April 2, 1996.  Since the             
          notice of deficiency was sent to petitioners at their last known             
          address within the meaning of section 6212(b)(1) and the petition            
          in this case was not filed until August 27, 1996, well over 90               
          days after either April 2 or 3, 1996, the petition was not timely            
          filed under section 6213(a).  Thus, we lack jurisdiction in this             
               For the reasons set out above, petitioners’ motion to                   
          dismiss will be denied and respondent’s motion to dismiss will be            
          granted. To reflect the foregoing,                                           
                                              An appropriate order of                  
                                        dismissal for lack of jurisdiction             
                                        will be entered.                               

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