Michael B. and Diana C. Wheeler - Page 2




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          Code as amended, and all Rule references are to the Tax Court               
          Rules of Practice and Procedure.                                            
               Respondent contends that this case should be dismissed for             
          lack of jurisdiction as it relates to Mrs. Wheeler because a                
          notice of deficiency was not issued to her.  For the same reason            
          respondent urges that the caption of this case be changed by                
          deleting Mrs. Wheeler's name, and that the reference to Mrs.                
          Wheeler in paragraph 2 of the amended petition and the entire               
          second page of the amended petition (on which is set forth                  
          petitioners' arguments in favor of retaining Mrs. Wheeler as a              
          petitioner) be stricken.  Petitioners resided in Cedar Hill,                
          Missouri, when they filed their petition.                                   
               Respondent asserts that petitioner Michael B. Wheeler (Mr.             
          Wheeler) failed to file Federal income tax returns for the years            
          1992 through 1996.  Respondent further asserts that during the              
          audit of Mr. Wheeler's 1992 through 1996 years, respondent dealt            
          with Mrs. Wheeler since she held a power of attorney from her               
          husband.                                                                    
               On June 10, 1998, respondent issued to Mr. Wheeler, by                 
          certified mail, a notice of deficiency for the years 1992 through           
          1996.  The notice was sent to Mr. Wheeler at P.O. Box 536, Cedar            
          Hill, MO 63016-0536.  On the same day, respondent issued to Mr.             
          Wheeler, by certified mail, a duplicate notice of deficiency.               
          The duplicate notice was sent to Mr. Wheeler at 34 El Jer Dr.,              






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