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petition within the 90-day period prescribed in section 6213(a).1
On October 25, 1999, the Court heard evidence and argument on
respondent’s motion.
Background
Respondent determined a deficiency of $9,867 in Federal
income tax due from petitioner for taxable year 1996. Respondent
mailed to petitioner a statutory notice of deficiency, which
shows on its face the date December 29, 1998. The notice of
deficiency was mailed to petitioner’s residence in Pearland,
Texas.
On April 5, 1999, petitioner filed a petition for
redetermination with the Court.2 Attached to the petition was a
copy of the notice of deficiency. The petition arrived at the
Court in an envelope bearing a private postage meter mark showing
a date of March 29, 1999. The private postage meter mark was
canceled by a larger U.S. Postal Service mark, clearly showing
the month and year as “MAR 1999”. The day of the month, however,
is only partially printed and appears as the open-looped bottoms
of two digits, which respondent contends signify the number “30”.
The envelope has attached to it a U.S. Postal Service “CERTIFIED
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
2 When the petition was filed, petitioner resided in
Pearland, Texas.
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Last modified: May 25, 2011