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deficiency in income tax of $55,628 and a section 6662(a) penalty
of $11,126. This notice was sent to P.O. Box 4098, Diamond Bar,
CA 91765-0098 (the Diamond Bar address).
A letter from “L. Johnson” with a copy of the 1993 notice of
deficiency attached thereto, requesting rules for filing a
petition and a petition form, was received by the Court on May
12, 1997, and filed as a petition. The Court ordered petitioners
to file a proper amended petition on or before July 15, 1997, and
to pay the $60 filing fee. The amended petition was timely filed
and sought to place in dispute 1994 as well as 1993.3
The amended petition contained the following statements
regarding the 1994 notice of deficiency:
“Never received the ‘notice of deficiency’ for 1994. We
were told about it on November 13, 1996 that we had until
12/2/96"
“We never received the ‘statutory notice of deficiency.’ we
were told via the attached letter dated November 6, 1996
that we had 3 weeks to file with the Tax Court. Please note
that notices were sent to an address where we had not lived
in almost 3 years!!”
A letter attached to the amended petition was addressed to Lester
Johnson at the Scenic Ridge address, and stated that it was in
response to “your recent inquiry regarding the Statutory Notice
of Deficiency which was issued on 9/3/96." That letter further
3 Inasmuch as the original petition was filed more than 90
days after the mailing of the 1994 notice of deficiency, we need
not consider whether the original petition sought, as did the
amended petition, to place in dispute 1994 as well as 1993. Cf.
O’Neil v. Commissioner, 66 T.C. 105, 107-108 (1976).
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