- 3 -
until May 1, 1998--1 day later. If petitioner is entitled to 150
days within which to file her petition, then petitioner timely
filed her petition. See sec. 7502(a)(1).
For the 150-day rule to apply, a taxpayer must experience a
delay in his receipt of the notice because of his absence from
the country. See Mindell v. Commissioner, 200 F.2d 38, 39 (2d
Cir. 1952); Malekzad v. Commissioner, 76 T.C. 963, 970 (1981);
Estate of Krueger v. Commissioner, 33 T.C. 667, 668 (1960).
The taxpayer's absence from the country may be on a
temporary basis. See Estate of Krueger v. Commissioner, supra.
Generally delay experienced by the taxpayer must hamper the
taxpayer's ability to respond adequately to the notice by filing
a petition in this Court. See Degill Corp. v. Commissioner, 62
T.C. 292, 299 (1974).
Respondent argues that petitioner has not established that
she was out of the country on January 30, 1998 (date on which
notice was mailed); thus, respondent contends that petitioner is
not entitled to 150 days in which to file her petition.
Petitioner testified that she was on vacation in the Bahamas
from January 28 until April 28, 1998. She testified that she did
not receive the notice until she returned from her vacation.
Mr. Nicholas Agbabiaka testified that he dropped petitioner
off at the airport on January 28, 1998, and picked her up from
the airport on April 28, 1998. Mr. Agbabiaka also testified that
Page: Previous 1 2 3 4 Next
Last modified: May 25, 2011