Robert and Diana Roberts - Page 4

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          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.              




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