Donna C. Clevenger - Page 2

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          issue, unless otherwise indicated.  All Rule references are to              
          the Tax Court Rules of Practice and Procedure.  The Court agrees            
          with and adopts the opinion of the Special Trial Judge, which is            
          set forth below.                                                            
                         OPINION OF THE SPECIAL TRIAL JUDGE                           
               WOLFE, Special Trial Judge:  This matter is before the Court           
          on respondent's motion to dismiss for lack of jurisdiction.                 
          Petitioner  contends that this Court lacks jurisdiction because             
          the notice of deficiency mailed to her by respondent was not sent           
          to her last known address within the meaning of section                     
          6212(b)(1).   Respondent's position is that this Court lacks                
          jurisdiction because petitioner failed to file a timely petition            
          within the time prescribed in section 6213(a) or section 7502.              
          Background                                                                  
               Respondent determined deficiencies in petitioner's Federal             
          income taxes for the taxable years 1979, 1980, and 1981, and                
          additions to tax as follows:                                                
                                            Addition to Tax                          
                    Year      Deficiency     Sec. 6653(b)   Sec. 6654                 
                    1979      $6,575         $3,287         $274                      
                    1980      2,120          1,060          136                       
                    1981      10,689         5,345          817                       
               The evidence in this case consists of a stipulation of facts           
          with attached exhibits (incorporated herein by reference) and               
          oral testimony presented at the hearing on the parties' cross-              
          motions.                                                                    





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