- 4 - of a final determination letter, and that equitable considerations do not allow us to extend this time period. Thus, if petitioner did not file his petition with the Court within this 91-day period, we must dismiss this case for lack of jurisdiction. We filed petitioner's petition 105 days after respondent mailed him a copy of the final determination letter that was issued to the Company on the same day. Petitioner argues, however, that he mailed a "petition" to the Internal Revenue Service within the 91-day period, and that his "petition" qualifies as a petition to this Court. Petitioner's argument must fail. The United States Tax Court is a Federal tribunal that is separate, apart, and independent from the Internal Revenue Service. As we have held repeatedly, the mere fact that a taxpayer such as petitioner may have sent written notification to the Internal Revenue Service of his intent to petition the Court for relief does not mean that he has filed a petition with us to effectuate his intent. See, e.g., Cassell v. Commissioner, 72 T.C. 313 (1979); Axe v. Commissioner, 58 T.C. 256 (1972); Matteson Co. v. Commissioner, 1 B.T.A. 905 (1925); see also O'Connor v. Commissioner, T.C. Memo. 1994-16; Zee v. Commissioner, T.C. Memo. 1987-83; Hinman v. Commissioner, T.C. Memo. 1978-133; Garland v. Commissioner, T.C. Memo. 1971-79.Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011