- 2 -
redetermination within the 90-day period prescribed by section
6213(a).1
Background
On August 7, 1996, respondent issued and mailed to
petitioners a statutory notice of deficiency determining a
deficiency of $160,266 in petitioners' 1992 Federal income tax
and an accuracy-related penalty under section 6662(a) of $32,053.
The 90-day period for filing a petition for redetermination with
this Court expired on Tuesday, November 5, 1996.
The petition was received and filed by this Court on
November 18, 1996, 103 days after the mailing of the notice of
deficiency. The petition was properly addressed and mailed in an
envelope bearing a privately metered postmark dated November 5,
1996, and indicating the point of origin as Campbell, California.
The envelope did not bear a postmark or any other marking of the
U.S. Postal Service. The envelope in which the petition was
received by this Court is not torn or damaged, and there are no
markings indicating that additional postage was due or that the
normal delivery of the envelope was otherwise disrupted.
The petition was dated November 5, 1996, and was signed by
petitioners' attorney. Included in the envelope with the
petition was a check dated November 5, 1996, in the amount of $60
1 All section references are to the Internal Revenue Code,
and all Rule references are to the Tax Court Rules of Practice
and Procedure, unless otherwise indicated.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011