Robert and Diana Roberts - Page 6

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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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