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Background
On January 6, 2000, respondent mailed a notice of deficiency
to Donna J. Hendley (petitioner) determining a deficiency of
$49,053 in her Federal income tax for 1995. There is no dispute
that respondent mailed the notice to petitioner at her last known
address.
On April 7, 2000, the Court received and filed a petition
submitted on petitioner’s behalf by her counsel, Jeffrey G.
Williams (Mr. Williams). The petition is dated April 5, 2000.
The petition arrived at the Court in an envelope bearing
sufficient postage, a priority mail sticker, and multiple U.S.
Postal Service postmarks all dated April 6, 2000. The legend
around the perimeter of the postmarks states: “USPS MESA AZ. STA.
NO. 10". At the time that the petition was filed, petitioner
resided in Flagstaff, Arizona.
Respondent filed a Motion to Dismiss for Lack of
Jurisdiction on the ground that the petition was not filed within
the 90-day period prescribed in section 6213(a). Petitioner
filed an objection to respondent's motion to dismiss, accompanied
by an affidavit executed by Mr. Williams, asserting that the
petition was timely mailed to the Court on April 5, 2000. Mr.
Williams’ affidavit states in pertinent part that on April 5,
2000, at approximately 4:30 p.m., he delivered the petition to a
so-called contract postal unit maintained at a small retail store
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Last modified: May 25, 2011