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Background
On October 17, 1997, respondent mailed a notice of
deficiency to petitioner determining a deficiency and accuracy-
related penalty in petitioner’s Federal income tax for 1994 in
the amounts of $2,026 and $405, respectively. On December 11,
1997, respondent mailed a notice of deficiency to petitioner
determining a deficiency and accuracy-related penalty in
petitioner’s Federal income tax for 1995 in the amounts of $1,312
and $262, respectively. Respondent sent both notices by
certified mail to petitioner addressed to him at 3920 Ulloa
Street, San Francisco, CA 94116-2123 (the Ulloa Street address).
On May 18, 1999, petitioner filed a petition for
redetermination with the Court contesting respondent’s deficiency
and penalty determinations for 1994 and 1995. The petition
arrived at the Court in an envelope bearing a U.S. Postal Service
postmark date of May 13, 1999. The petition and the envelope
identify petitioner’s address as the Ulloa Street address.
The petition alleges that petitioner “was and still
presently serve[s] on active duty with the United States
military.” The petition further alleges that petitioner only
received copies of the notices of deficiency on February 26,
1999, and that he filed his petition within 90 days of that date.
As indicated, respondent filed a Motion to Dismiss for Lack
of Jurisdiction on July 2, 1999. Respondent contends that this
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Last modified: May 25, 2011