Estate of Kestutis Biskis - Page 2




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          that we lack jurisdiction because the notice of deficiency was              
          invalid.  Further, petitioners argue that respondent is barred              
          from proceeding in this case because the 3-year statute of                  
          limitations period provided by section 6501(a) expired.                     
          Background                                                                  
               At the time of filing the petition, petitioner Meilute                 
          Biskis resided in Downers Grove, Illinois.  All references to               
          petitioner are to Meilute Biskis.                                           
               Kestutis Biskis (Mr. Biskis) and petitioner jointly filed              
          their Federal income tax return for taxable year 1995 on October            
          17, 1996.  Mr. Biskis died on May 28, 1997, in Lithuania.                   
               On September 8, 1999, petitioner submitted to respondent               
          Form 2848 (Power of Attorney and Declaration of Representative)             
          appointing Vytautas Vebeliunas, an accountant, to represent                 
          petitioner and the estate of Mr. Biskis for taxable year 1995.              
          Petitioner requested that Mr. Vebeliunas receive all original               
          communications from respondent, and all copies should be sent to            
          petitioner.  On September 30, 1999, Ms. Winslow, an Internal                
          Revenue Service (IRS) tax auditor, notified petitioners and Mr.             
          Vebeliunas that petitioner had failed to file Form 56 (Letter of            
          Testamentary and Death Certificate) which was required to                   
          validate Form 2848 as to the estate of Mr. Biskis.                          


               1(...continued)                                                        
          and all Rule references are to the Tax Court Rules of Practice              
          and Procedure.                                                              





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