David Richardson - Page 2

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          Respondent contends that the notice was sent by certified mail              
          and that, even if it were not, the notice is valid because                  
          petitioner actually received the notice and timely filed a                  
          petition.                                                                   
          Background                                                                  
               At the time the petition in this case was filed, petitioner            
          resided in Forestville, Maryland.                                           
               The notice of deficiency was mailed on March 21, 1997, to              
          petitioner's Forestville address.  It is unclear from the record            
          when petitioner actually received the notice of deficiency, but             
          petitioner admits to receiving the notice sometime in May of                
          1997.  The petition was timely filed on June 17, 1997, within 90            
          days of respondent's mailing of the notice of deficiency on                 
          March 21, 1997.                                                             
          Discussion                                                                  
               The jurisdiction of this Court to redetermine a tax                    
          deficiency depends upon the issuance of a valid notice of                   
          deficiency and the timely filing of a petition.  Secs. 6212,                
          6213; Abeles v. Commissioner, 91 T.C. 1019, 1025 (1988); Pyo v.             
          Commissioner, 83 T.C. 626, 632 (1984).  A petition is timely if             
          it is filed within 90 days after the notice of deficiency was               
          mailed to a person within the United States.  Sec. 6213(a).                 
          Under conditions set forth in section 7502, for purposes of                 

               1(...continued)                                                        
          effect for the years at issue.                                              



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