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section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court
agrees with and adopts the opinion of the Special Trial Judge,
which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief 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 must
be dismissed on the ground that Gustavo and Maria Guerrero
(petitioners) failed to file their petition within the time
prescribed by section 6213(a), petitioners argue that dismissal
should be based on respondent's failure to issue a valid notice
of deficiency under section 6212. There being no dispute that we
lack jurisdiction over the petition filed herein, we must resolve
the parties' dispute respecting 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 April 15, 1996, petitioners filed a joint Federal income
tax return for the taxable year 1995 listing their address as
731 East 52d Street, Los Angeles, California 90011 (the Los
Angeles address). On May 14, 1996, respondent sent a letter to
petitioners at the Los Angeles address notifying petitioners
1 All section references are to the Internal Revenue Code
as amended. All Rule references are to the Tax Court Rules of
Practice and Procedure.
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