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Code in effect at the time the petition was filed, unless
otherwise indicated. The Court agrees with and adopts the
opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
WOLFE, Special Trial Judge: This matter is before us on
remand from the Court of Appeals for the Second Circuit. In
Sicari v. Commissioner, T.C. Memo. 1997-104 (Sicari I) we granted
respondent's motion to dismiss for lack of jurisdiction on the
ground that respondent had properly mailed the notice of
deficiency by certified mail to petitioners' last known address
and that petitioners had failed to file a timely petition for a
redetermination of income tax deficiencies. The Court of Appeals
for the Second Circuit has concluded that we erred in holding
that the notice was mailed to petitioners' last known address and
has vacated our decision and ordered us to make findings whether
the notice of deficiency, regardless of improper addressing,
actually was delivered to petitioners. See Sicari v.
Commissioner, 136 F.3d 925 (2d Cir. 1998), vacating and remanding
T.C. Memo. 1997-104. We find that the statutory notice was not
actually delivered to petitioners.
Background
The background of this case was summarized in Sicari I and
we incorporate that statement of background without repetition,
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