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Respondent's Motion To Dismiss: Taxable Years 1988, 1989,
and 1991
There is no question that the notices of deficiency for
1988, 1989, and 1991 were mailed to petitioner on August 26,
1991, February 23, 1993, and October 1, 1993, respectively.
Further, there is no question that the petition was not filed
until May 27, 1997, well after the expiration of each of the 90-
day periods for filing a timely petition. Accordingly, it
follows that we must dismiss this case for lack of jurisdiction
insofar as the 1988, 1989, and 1991 taxable years are concerned.
However, in view of petitioner's assertion that the notices of
deficiency for those years were not mailed to petitioner at her
last known address, the issue presented is whether the dismissal
of those 3 years should be based on petitioner's failure to file
a timely petition under section 6213(a) or respondent's failure
to issue a valid notice of deficiency under section 6212. If
jurisdiction is lacking because of respondent's failure to issue
a valid notice of deficiency, we will dismiss on that ground,
rather than for lack of a timely-filed petition. Pietanza v.
Commissioner, 92 T.C. 729, 735-736 (1989), affd. without
published opinion 935 F.2d 1282 (3d Cir. 1991); Weinroth v.
Commissioner, 74 T.C. 430, 435 (1980); Keeton v. Commissioner, 74
T.C. 377, 379-380 (1980).
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