Ivan and Betty Lee Turner Gati - Page 2




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                                       OPINION                                         
               DAWSON, Judge:  This case was assigned to Chief Special                 
          Trial Judge Peter J. Panuthos pursuant to Rules 180, 181, and                
          183.  Unless otherwise indicated, all section references are to              
          the Internal Revenue Code as amended, and all Rule references are            
          to the Tax Court Rules of Practice and Procedure.                            
          The Court agrees with and adopts the opinion of the Special                  
          Trial Judge, which is set forth below.                                       
                          OPINION OF THE SPECIAL TRIAL JUDGE                           
          PANUTHOS, Chief Special Trial Judge:  This matter is before                  
          the Court on respondent's Motion to Dismiss for Lack of                      
          Jurisdiction.  The question presented is whether the petition was            
          filed within the 180-day period prescribed in section 6404(g)(1).            
          (Section 6404(g) was redesignated section 6404(i) under the                  
          Internal Revenue Service Restructuring and Reform Act of 1998,               
          Pub. L. 105-206, secs. 3305(a) and 3309(a), 112 Stat. 743, 745,              
          effective with respect to tax years beginning after December 31,             
          1997.)                                                                       
           Background                                                                  
               On August 13, 1998, respondent mailed a final determination             
          letter to petitioners denying their request for an abatement of              
          interest for the taxable year 1978.  The final determination                 








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