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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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Last modified: May 25, 2011