Orlander Robinson - Page 3




                                        - 3 -                                         
          private postage meter to place the correct amount of postage on             
          the envelope.  The postage meter had been advanced to reflect               
          Monday, May 24, 1999, mailings.  Thus, the date on the envelope             
          reads May 24, 1999.                                                         
               The petition was filed in this Court on June 7, 1999, 104              
          days after the notice of deficiency was mailed to petitioner.               
               The manager of distribution operations tour 3 of the U.S.              
          Postal Service in Mobile, Alabama, testified that the standard              
          delivery time for a first-class envelope mailed from the St.                
          Joseph's branch of the post office in Mobile, Alabama, to the Tax           
          Court in Washington, D.C., is 3 days.  He also testified that if            
          a letter is misplaced, missent, or inadvertently lost or damaged,           
          then there should be some sort of marking on it "to let you know            
          exactly what has happened to that letter".  There are no such               
          markings on the envelope that contained the petition in this                
          case.                                                                       
               This Court's jurisdiction to redetermine a deficiency                  
          depends upon the issuance of a valid notice of deficiency and a             
          timely filed petition.  Rule 13(a), (c); Monge v. Commissioner,             
          93 T.C. 22, 27 (1989).  Pursuant to section 6213(a), the taxpayer           
          has 90 days (or 150 days if the notice is addressed to a person             
          outside of the United States) from the date that the notice of              
          deficiency is mailed to file a petition with the Court for a                
          redetermination of the deficiency.  If the petition is not filed            






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

Last modified: May 25, 2011