- 2 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011