- 2 -
agrees with and adopts the opinion of the Special Trial Judge,
which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on respondent's motion to dismiss for lack of
jurisdiction. The issue for decision is whether petitioners are
entitled to the 150-day period for filing a petition with this
Court as provided in section 6213(a).
Background
The material facts in this case are not in dispute. On July
31, 1997, respondent mailed a notice of deficiency to petitioners
regarding their 1991, 1992, and 1993 Federal income tax returns.
Duplicate notices of deficiency were mailed to petitioners' home
address at 14615 Wood Road, Riverside, California, and petitioner
Robert Roberts' (hereinafter petitioner) business address at
18856 Van Buren Boulevard, Riverside, California.2 Petitioner
received one of the duplicate notices of deficiency at his
business on August 2, 1997. The record does not reflect whether
the notice of deficiency mailed to petitioners' residence was
received by them, nor is there any indication that said notice
was returned to respondent undelivered.
2
The jointly filed Federal income tax returns in issue
reflected petitioner Robert Roberts' business address (18856 Van
Buren Boulevard).
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