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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deficiency was "withdrawn and superceded by the Statement of Tax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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