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on respondent's motion to dismiss for lack of jurisdiction on the
grounds that the petition was not filed within the time
prescribed by section 6213(a) or section 7502. Section
references are to the Internal Revenue Code in effect for the
period relevant here.
Respondent determined a deficiency in petitioner's Federal
income tax in the amount of $110,253 for the taxable year 1995.
The sole issue for decision is whether petitioner timely filed
his petition with this Court.
At the time the petition was filed with this Court,
petitioner resided in Grove Hill, Alabama. Petitioner filed a
statement opposing respondent's motion to dismiss. A hearing was
held in Birmingham, Alabama, on respondent's motion.
On February 23, 1999, respondent mailed to petitioner at his
last known address a notice of deficiency in income tax for the
year ended December 31, 1995. The 90-day period for filing a
petition for redetermination of the deficiency with this Court
ended on May 24, 1999, which was not a legal holiday in the
District of Columbia.
In a sworn affidavit, petitioner's attorney J. Donald
Hughes, (Mr. Hughes), stated that at around 7 p.m. on Saturday,
May 22, 1999, he placed the petition in the metered-mail
receptacle of the U.S. post office located on St. Joseph Street
in Mobile, Alabama. Prior to the mailing, Mr. Hughes used a
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