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and adopts the opinion of the Special Trial Judge, which is set
forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This matter is before the Court
on respondent's Motion To Dismiss For Lack Of Jurisdiction.
Although respondent contends that this case should be dismissed
on the ground that Barry and Debra Bulakites (petitioners) failed
to file their petition within the time prescribed by sections
6213(a) and 7502, petitioners argue that dismissal should be
based on respondent's failure to issue a valid notice of
deficiency under section 6212. Because there is no dispute that
we lack jurisdiction over the petition filed herein, we must
resolve the parties' dispute regarding the proper ground for
dismissal. See Pietanza v. Commissioner, 92 T.C. 729, 735-736
(1989), affd. without published opinion 935 F.2d 1282 (3d Cir.
1991).
Background
On November 13, 1996, petitioners filed joint Federal
income tax returns for the taxable years 1994 and 1995. On each
of those returns, petitioners listed their address as 53
Christopher Lane, Guilford, Connecticut 06437 (the Guilford
address).
1(...continued)
Practice and Procedure.
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