- 5 -
93 T.C. 22, 27 (1989); Fehrs v. Commissioner, supra at 348;
National Comm. to Secure Justice, Etc. v. Commissioner, supra at
839. See generally sec. 6213(a) (a taxpayer such as petitioner
must file with the Court a petition for redetermination within 90
days from the date of the notice of deficiency).
The fact that respondent issued to petitioner a valid notice
of deficiency is not in dispute. The parties focus on the second
requirement; i.e., a timely petition. Given the fact that
respondent issued the notice of deficiency to petitioner on July
1, 1999, petitioner, to invoke our jurisdiction, must have caused
a proper petition to be filed with the Court on or before
September 29, 1999. See sec. 6213(a). It is not enough that
petitioner may have simply caused to be forwarded to this Court
within the statutory period a petition for filing. In regard to
a corporate taxpayer such as petitioner, a proper filing requires
that the taxpayer tendering (or causing to be tendered through an
agent) a petition to the Court for filing must have the capacity
to engage in litigation in this Court. See Rule 60(c); see also
Brannon’s of Shawnee, Inc. v. Commissioner, 71 T.C. 108, 111
(1978); Condo v. Commissioner, 69 T.C. 149, 151 (1977); Wheeler's
Peachtree Pharmacy, Inc. v. Commissioner, supra at 180; National
Comm. to Secure Justice, Etc. v. Commissioner, supra at 839.
Whether a corporation has the capacity to engage in
litigation in the Tax Court is determined by applicable State
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011