- 3 -
$35,138.60. The notice of deficiency included an explanation of
the adjustments which stated that respondent had disregarded
petitioners' "Personal Dental Trust" as a sham and increased
petitioners' business income in an amount equivalent to the net
income of the trust.
The notice of deficiency correctly stated that the last day
to file a petition with the Tax Court was July 7, 1999.
Respondent mailed the notice of deficiency to petitioners at the
Spokane address. Respondent did not mail a copy of the notice
of deficiency to White. Petitioners admit that they received
the notice of deficiency on or about April 12, 1999.
Petitioners did not attempt to contact White or take any other
steps in response to the notice of deficiency.
White was aware that the 3-year period of limitations on
assessments respecting petitioners' 1995 tax year was due to
expire on April 15, 1999. Although White was expecting to
receive a copy of the notice of deficiency, he waited until
early July to contact petitioners to ask whether they had
received the notice. When petitioners informed White that they
had received the notice of deficiency but had misplaced it,
White attempted to contact the revenue agent who had conducted
petitioners' examination to obtain information regarding the
notice. He was told that the revenue agent was away from the
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011