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OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on respondent's Motion to Dismiss for Lack of
Jurisdiction on the ground that the petition was not filed within
the 90-day filing period prescribed under section 6213(a). As
discussed in greater detail below, we will grant respondent's
motion.
Background
Ronald Thomas (petitioner) was president of Delafield
Associates, Inc. (Delafield), a company that operated a
McDonald's restaurant in Baltimore, Maryland. In February 1981,
Delafield filed a chapter 11 bankruptcy petition. The Internal
Revenue Service subsequently became involved in the Delafield
bankruptcy case insofar as Delafield purportedly had failed to
pay Federal employment taxes for 1980 and 1981.
In August 1981, petitioner and his then spouse, Shirley
Thomas (collectively the Thomases), filed joint Federal income
tax returns for the taxable years 1978, 1979, and 1980 listing
their address as 5404 Lightning View Rd., Columbia, Maryland (the
Lightning View address).
In early 1983, respondent mailed to the Thomases an
examination report proposing adjustments to their tax liability
for 1978. Shortly thereafter, the Thomases filed a joint
petition with the Court, assigned docket No. 24783-83, seeking a
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