- 2 - 180, 181, 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 NAMEROFF, Special Trial Judge: This case is before us on respondent's Motion to Dismiss 1994 For Lack of Jurisdiction on the ground that petitioners failed to file their petition within the time period prescribed by section 6213(a). Background By notice of deficiency dated September 3, 1996, respondent determined a deficiency in petitioners' 1994 Federal income tax.2 The notice of deficiency was sent by certified mail to petitioners at 2109 Scenic Ridge Drive, Chino Hills, CA 91709- 1008 (the Scenic Ridge address). The 90th day after the mailing of the deficiency notice was Sunday, December 1, 1996. Accordingly, pursuant to section 7502, a petition to this Court would be deemed timely if filed on or before Monday, December 2, 1996, which was not a holiday in the District of Columbia. Subsequently, on March 20, 1997, respondent sent petitioners a notice of deficiency for 1993, wherein respondent determined a 1 Unless otherwise noted, all section references are to the Internal Revenue Code. All Rule references are to the Tax Court Rules of Practice and Procedure. 2 The record does not contain a copy of the 1994 notice of deficiency, but a billing notice dated June 2, 1997, reflects a balance due on an assessment of $10,935.80 of 1994 income tax, before interest and penalties.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011