Randal W. Howard - Page 4

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               On September 8, 1997, petitioner filed a petition for                  
          redetermination with the Court contesting the notices of                    
          deficiency for the taxable years 1989, 1990, 1991, and 1993.2               
          The petition arrived at the Court in an envelope bearing a U.S.             
          Postal Service postmark date of September 4, 1997.  On November             
          6, 1997, petitioner filed an amended petition contesting the                
          notices of deficiency for the taxable years 1989, 1990, 1991,               
          1993, 1994, and 1995.                                                       
               Respondent filed a motion to dismiss for lack of                       
          jurisdiction and to strike as to the taxable years 1989, 1990,              
          1991, and 1993 on the ground that the petition was not filed                
          within the time prescribed in section 6213(f).  Petitioner filed            
          a response to respondent's motion to dismiss and to strike                  
          asserting that his petition was filed within the 150-day period             
          prescribed in section 6213(f).  Petitioner contends that the 150-           
          day period should be measured from April 7, 1997--the date that             
          the bankruptcy court issued its order of discharge in his chapter           
          7 bankruptcy case.  Respondent subsequently filed a reply to                
          petitioner's response conceding that the petition was timely                
          filed in respect of the notice of the deficiency for the taxable            
          year 1993.3  Nonetheless, respondent maintains that the petition            

          2   At the time the petition was filed, petitioner resided                  
          at Tucson, Arizona.                                                         
          3  The notice of deficiency for 1993 was issued on Mar. 6,                  
          1997--during the pendency of petitioner's bankruptcy petition               
                                                             (continued...)           




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