- 2 -
and adopts the Opinion of the Special Trial Judge, which is set
forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This case is before the Court
on the parties' cross motions to dismiss for lack of
jurisdiction. Petitioner's motion is premised on the ground that
respondent failed to send a valid notice of deficiency to
petitioner at his last known address. Respondent's motion is
premised on the ground that petitioner failed to file a timely
petition in response to a valid notice. Because the jurisdiction
of this Court is limited by statute and attaches only upon the
issuance of a valid notice of deficiency and the timely filing of
a petition, this case must be dismissed for lack of jurisdiction.
The only question is on whose motion it will be dismissed. Where
jurisdiction is lacking because of the Commissioner's failure to
issue a valid notice of deficiency, we dismiss on that ground,
rather than on the ground that the taxpayer failed to file a
timely petition. Shelton v. Commissioner, 63 T.C. 193 (1974);
O'Brien v. Commissioner, 62 T.C. 543, 548 (1974); Heaberlin v.
Commissioner, 34 T.C. 58, 59 (1960); see Brannon's of Shawnee,
Inc. v. Commissioner, 69 T.C. 999 (1978) (the Court has
jurisdiction to decide issues regarding its jurisdiction).
Background
Petitioner resided in Wichita, Kansas, at the time that his
petition was filed in this case.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011