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Held, further, since Ps did not file their petition
within the time prescribed by sec. 6213(a), I.R.C., R's
motion to dismiss for lack of jurisdiction is granted.
Craig M. Hunt, for petitioners.
LaVonne D. Lawson, for respondent.
MEMORANDUM OPINION
NIMS, Judge: This matter is before the Court on respondent's
motion to dismiss for lack of jurisdiction on the ground that
petitioners did not file their petition within the time
prescribed by section 6213(a). In reply to respondent's motion
to dismiss, petitioners assert that the period for filing the
petition under section 6213(a) is inapplicable. Instead,
petitioners argue that their petition was timely filed pursuant
to section 6226(b)(1). (Section references are to sections of
the Internal Revenue Code in effect for the years in issue.)
Background
The relevant facts are not in dispute and may be summarized
as follows. Petitioners resided in San Jose, California, when
they filed their petition.
Petitioners were general partners in a partnership named B&R
Dhillon Et Al Ptrs, d.b.a. Executive Inn (Executive Inn).
Petitioners' Schedules K-1, Partner's Share of Income, Credits,
Deductions, Etc., attached to their 1994 and 1995 Federal income
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