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MEMORANDUM FINDINGS OF FACT AND OPINION
CHABOT, Judge: This matter is before us on respondent’s
motion to dismiss the instant case for lack of jurisdiction
because the petition was not filed within the time prescribed by
section 6213(a).1
Respondent determined a deficiency in Federal individual
income tax against petitioners for 1995 in the amount of $2,821.
The primary issue for decision is whether respondent’s use
of three additional digits at the end of petitioners’ nine-digit
ZIP Code in the address for the notice of deficiency effectively
resulted in the notice of deficiency’s not having being mailed to
petitioners’ last known address, within the meaning of section
6212(b)(1).
Argument on the motion and an evidentiary hearing were held
at a trial session of the Court in Las Vegas, Nevada. In
addition to the motion papers and a transcript of the
proceedings, the record includes a stipulation of facts,
exhibits, and posthearing memoranda.
FINDINGS OF FACT
Some of the facts have been stipulated; the stipulations and
1Unless indicated otherwise, all section, chapter, and
subtitle references are to sections, chapters, and subtitles of
the Internal Revenue Code of 1986 as in effect for the period
beginning on the date the notice of deficiency was mailed and
ending on the date the petition was filed.
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Last modified: May 25, 2011