5 1997 through March 1998." No such documents were submitted and petitioners' statement again is contrary to the stipulated facts. In their Second Supplemental Objection, petitioners refer to a doctor's statement as proof that they "WERE out of the United States during the period in question." The doctor's statement shows that both petitioners were in Mexico from February 4, 1998 until February 25, 1998. That both petitioners were in Mexico during the February period is consistent with the stipulated facts. Petitioners stipulated that they were in the United States on December 2, 1997, the date the notices of deficiency were mailed, and on December 5, 1997, the date the notices of deficiency ordinarily would have been delivered. Petitioners never argued that they did not receive the notices of deficiency on or about that date. We are persuaded that petitioners received the notices of deficiency on or about December 5, 1997. Petitioners were in the United States from at least December 2, 1997 to February 3, 1998. Petitioners were out of the country from February 4, 1998 to February 25, 1998. This Court has determined that the 150-day period applies not only to persons who are outside of the United States "on some settled business and residential basis," but also to persons who are temporarily absent from the country. Levy v. Commissioner, 76 T.C. 228, 231 (1981); Estate of Krueger v. Commissioner, 33 T.C. 667, 668 (1960). However, the taxpayer's absence mustPage: Previous 1 2 3 4 5 6 Next
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