Edward K. & Susie Y. Wong - Page 2




                                        - 2 -                                         
          Tax Court Rules of Practice and Procedure.                                  
               Petitioners contend that respondent's motion to dismiss                
          should be denied on the theory that the original notice of                  
          deficiency was "withdrawn and superceded by the Statement of Tax            
          Owing" which is the subject of their petition.                              
               At the time the petition was filed with the Court,                     
          petitioners resided in Newport Beach, California.                           
               On June 15, 1998, respondent mailed petitioners a joint                
          notice of deficiency which stated that respondent had determined            
          a $10,283 deficiency for the 1995 taxable year.  The notice of              
          deficiency states in pertinent part that:  (1) petitioners have             
          90 days from the date of the letter within which to file a                  
          petition with the United States Tax Court, (2) the Court cannot             
          consider a late petition, (3) the time to file cannot be extended           
          or suspended, and (4) the receipt of other information or                   
          correspondence from the IRS will not change the period for filing           
          a petition.                                                                 
               Petitioners, through their accountant, contacted respondent            
          and requested audit reconsideration some time around October 20,            
          1998.  Respondent replied to petitioners on October 20, 1998, in            
          a letter which stated that petitioners' case would be returned to           
          the examination group for evaluation.  At the bottom of this                
          letter is the handwritten statement "Time to file a petition has            
          expired".  The letter also clearly states that: "Correspondence             






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