- 4 -
need to file a petition. Soon after his return to the United
States on November 4, 1997, petitioner looked through his
accumulated mail and found the petition prepared by his
accountant. Petitioner contacted his accountant for instructions
on how to execute the petition. Petitioner had a discussion with
the accountant about the above-quoted language in the notice of
deficiency. The accountant instructed petitioner to sign, date,
and mail the petition. Petitioner signed the petition and placed
a date of August 30, 1997, next to his signature. Petitioner
Diana Roberts also signed the petition, placing the date of
August 30 next to her signature. Petitioners placed their home
address on the petition.
The 90-day period prescribed in section 6213(a) for filing a
timely petition expired on Wednesday, October 29, 1997, a day
that was not a legal holiday in the District of Columbia. The
envelope in which the petition was contained reflects a private
postmeter postmark of November 21, 1997.3 The petition was filed
with the Court on Wednesday, November 26, 1997, 118 days after
the mailing of the notice of deficiency. At the time the
petition was filed, petitioners were residents of Riverside,
California.
3
Petitioner's testimony was inconsistent as to the date
he actually signed the petition. It is clear that it was
sometime after Nov. 4, 1997. Given the postmeter date of Nov.
21, 1997, and receipt by the Tax Court on Nov. 26, 1997, it seems
likely that the petition was signed on or about Nov. 21, 1997.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011