- 2 - 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contend respondent's motion to dismiss should be denied on the theory that the original notice of deficiency was rescinded and supplanted with an "amended" notice of deficiency which is the subject of their timely filed petition.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 revisedPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011