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OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This matter is before the Court
on respondent's Motion to Dismiss for Lack of Jurisdiction, filed
July 2, 1998, as amended August 25, 1998. As discussed in
greater detail below, we shall grant respondent's motion to
dismiss, as amended.
Background
On February 2, 1998, respondent mailed duplicate original
notices of deficiency to Michael M. Dew (petitioner) determining
a deficiency of $18,754 in his Federal income tax for 1993 and an
addition to tax under section 6651(a)(1) of $865. Respondent
mailed duplicate notices to: (1) P.O. Box 751, Easton, MD 21601
(the address appearing on petitioner's 1996 tax return filed
February 1997--the last return filed by petitioner prior to the
mailing of the notice of deficiency)2; and (2) c/o Wallace and
Company, P.O. Box 1496, Easton, Md. 21601 (the address appearing
on petitioner's 1993 tax return and the address that respondent
had used to communicate with petitioner during the examination).
At the time that the notice of deficiency was issued,
petitioner had not filed a power of attorney designating Wallace
and Company to act as his representative. However, petitioner
did file such a power of attorney with respondent in March 1998.
The envelope bearing the notice of deficiency mailed to P.O.
Box 751 contains markings indicating that it may have been
2 Petitioner's 1997 tax return was filed in May 1998,
subsequent to the mailing of the notice of deficiency.
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