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v. Commissioner, 90 T.C. 142, 147 (1988). The taxpayer has 90
days from the date the notice of deficiency is mailed (150 days
if the notice is mailed to a taxpayer outside of the United
States) to file a petition in this Court for a redetermination of
the deficiency. Sec. 6213(a); Estate of Moffat v. Commissioner,
46 T.C. 499, 501 (1966); Lundy v. Commissioner, supra.
There is no dispute that respondent mailed a valid notice of
deficiency to petitioners, or that the date of mailing was July
31, 1997. The question to be resolved is whether petitioners
were required to file the petition with this Court within 90 days
from the date of the mailing of the notice of deficiency, or
whether they were entitled to the 150-day period.
Section 6213(a) provides in pertinent part:
SEC. 6213(a). Time For Filing Petition and
Restriction on Assessment.--Within 90 days, or 150 days
if the notice is addressed to a person outside the
United States, after the notice of deficiency
authorized in section 6212 is mailed * * *, the
taxpayer may file a petition with the Tax Court for a
redetermination of the deficiency. * * *
The 90-day period for filing the petition with this Court
expired on Wednesday, October 29, 1997. The petition was
received and filed by this Court on November 26, 1997, 118 days
after the mailing of the notice of deficiency. As the petition
was filed after October 29, 1997, we will have jurisdiction in
this matter only if petitioner is entitled to the 150-day filing
period prescribed by section 6213(a).
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