Michael H. and Barbara Selter - Page 5




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          Mr. Selter appeared at the hearing and offered argument in respect          
          of the pending motion.  Mr. Selter informed the Court that he had           
          contacted Ms. Hunt and that she had agreed to appear at the hearing.        
          However, Mr. Selter failed to issue a subpoena to Ms. Hunt, and she         
          did not appear to testify.  However, the office manager of Mr.              
          Selter’s firm did appear and testify.  Also, during the hearing, Mr.        
          Selter offered as an exhibit an article titled "Postal Service Gives        
          'Check in the Mail' A Whole New Twist", published in the New York           
          Times on July 28, 2000.  Respondent objected to the admission of the        
          article on the ground that it was hearsay.  The Court deferred              
          ruling on the admissibility of the article.                                 
          Discussion                                                                  
               The 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); see Monge v. Commissioner, 93 T.C. 22,          
          27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988).           
          Section 6212(a) expressly authorizes the Commissioner, after                
          determining a deficiency, to send a notice of deficiency to the             
          taxpayer by certified or registered mail.  It is sufficient for             
          jurisdictional purposes if the Commissioner mails the notice of             
          deficiency to the taxpayer at the taxpayer's "last known address".          
          Sec. 6212(b); Frieling v. Commissioner, 81 T.C. 42, 52 (1983).  The         
          taxpayer, in turn, generally has 90 days from the date the notice of        







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