Howard M. Morgan and Glenice S. Morgan - Page 7




                                                - 7 -                                                  
            petitioners at the Collins address), which states on its face                              
            that:  (1) “you have 90 days from the date of this letter * * *                            
            to file a petition with the United States Tax Court for a                                  
            redetermination of the deficiency” and (2) the “Last Day To File                           
            A Petition With The United States Tax Court” is “July 14 1999".                            
            Nor does it matter that the parties to the District Court                                  
            proceeding agreed to dismiss that case without prejudice to                                
            petitioners’ challenging respondent’s determination in the                                 
            appropriate forum.  Petitioners’ reliance on the equitable powers                          
            of this and the equitable powers of the District Court to extend                           
            or otherwise toll the 90-day statutory period is unfounded under                           
            the facts herein.6                                                                         
                  We hold that we lack jurisdiction over this case because                             
            petitioners failed to petition this Court within the applicable                            
            90-day period; accordingly, we shall dismiss this case for that                            
            reason.  Our dismissal does not leave petitioners without a right                          
            to contest respondent's determination in the appropriate forum.                            
            Petitioners may, if they desire, pay the tax claimed due by                                
            respondent, file with respondent a claim for refund of any amount                          
            purportedly overpaid, and if and when respondent denies that                               
            claim, sue respondent for a refund in a United States District                             


                  6 We find nothing in the record to support petitioners’                              
            naked assertion that the District Court remanded their case to                             
            this Court or otherwise allowed them to petition this Court                                
            effective as of the date of their District Court filing.  Thus,                            
            we need not and do not decide petitioners’ argument that the                               
            District Court has the power to do so.                                                     




Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011