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This case is before the Court on respondent's motion to
dismiss for lack of jurisdiction, filed pursuant to Rule 53.
Respondent contends that dismissal is warranted on the ground
that the petition was not filed within the time prescribed by
sections 6213(a) and 7502. In contrast, petitioners contend
respondent's motion to dismiss should be denied on the theory
that the original notice of deficiency was rescinded and
supplanted with an "amended" notice of deficiency which is the
subject of their timely filed petition.
Background
At the time the petition was filed with the Court,
petitioners resided in Upper Marlboro, Maryland.
On April 28, 1997, respondent mailed a joint notice of
deficiency to petitioners determining a deficiency in their
Federal income tax for 1994 in the amount of $2,392. Included
with the notice of deficiency was a Form 4549 (also known as an
examination report) dated March 13, 1997. The examination report
reveals that the deficiency is attributable primarily to the
disallowance of Schedule C deductions.
At the time the notice of deficiency was issued in this
case, petitioners were advised that respondent's agent would
continue to review materials submitted by petitioners for the
purpose of substantiating their claimed deductions. In this
regard, on June 4, 1997, respondent's agent issued a revised
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