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6213(a) and 7502.1 Petitioner objects to respondent's Motion to
Dismiss for Lack of Jurisdiction and contends that he should be
allowed 150 days from the date of mailing of the deficiency
notice to file his petition with this Court because he was
outside of the United States on the day the notice of deficiency
was issued.
On March 19, 1997, respondent sent a notice of deficiency
for the taxable year 1994 to petitioner at his last known
address. On August 16, 1997, 150 days after the notice of
deficiency was sent, petitioner filed with this Court his
petition contesting the addition to tax under section 6651(a) and
the accuracy-related penalty under section 6662(a). Petitioner
resided in San Clemente, California, when his petition was filed.
During the hearing, the parties agreed to an oral stipulation of
facts, which was read into the record and incorporated by this
reference. Subsequent to the hearing, the parties submitted an
additional stipulation of facts and attached exhibits that are
also incorporated by this reference.
This Court's jurisdiction is strictly limited by statute,
and unless a petition is filed within the time prescribed by
statute, we lack jurisdiction and must dismiss the case. Estate
of Moffat v. Commissioner, 46 T.C. 499, 501 (1966). For the
1 All section references are to the Internal Revenue Code in
effect for the tax year in issue, unless otherwise indicated.
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