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case must be dismissed for lack of jurisdiction on the ground
that the petition was not filed within the time prescribed by
section 6213(a) or section 7502.1
Petitioner filed an objection to respondent's motion to
dismiss, repeating the allegations set forth in the petition.
Thereafter, petitioner filed a response, documenting his military
service. Petitioner’s response establishes that petitioner
served in Korea on active duty with the United States Army from
June 1997 through May or June 1998. Petitioner’s response also
establishes: (1) Petitioner’s “home of record” at the time of his
enlistment with the Army in September 1996 was the Ulloa Street
address; and (2) petitioner’s “leave address” for paternity
purposes in June 1997 was also the Ulloa Street address.2
This matter was called for hearing at the Court's trial
session in San Francisco, California, on November 17, 1999.
There was no appearance by or on behalf of petitioner, nor did
petitioner file any statement pursuant to Rule 50(c). Counsel
for respondent appeared and argued in support of the pending
motion. Counsel represented that respondent’s records do not
1 All section references are to the Internal Revenue Code
of 1986, as amended, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
2 Petitioner’s request for 25 days’ leave from military
service states as its reason “wife do [sic] to have a baby 6 June
97".
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Last modified: May 25, 2011