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On October 6, 1999, respondent mailed by certified mail a
notice of deficiency addressed to Mr. Biskis and petitioner at
5705 Janes Avenue, Downers Grove, Illinois. The notice
determined a deficiency in their joint income tax for 1995. On
October 23, 1999, petitioner received the notice wrapped in a
plastic bag. The envelope in which the statutory notice was
contained was ripped, and a letter of apology from a manager of a
branch of the U.S. Postal Service (USPS) was affixed to the
envelope or plastic bag. Respondent did not send the original or
a copy of the notice of deficiency for taxable year 1995 to Mr.
Vebeliunas. Upon receipt of the notice of deficiency, petitioner
immediately forwarded the notice to Mr. Vebeliunas.
Respondent sent a copy of the notice of deficiency to
petitioners on December 2, 1999.2 Respondent did not send an
original or a copy of the notice of deficiency to Mr. Vebeliunas.
On January 6, 2000, petitioners filed a timely petition with this
Court.
Petitioners filed the instant motion, asserting that the
notice of deficiency was invalid, because the original notice was
not sent to the individual listed on Form 2848. Further,
petitioners argue that even if the notice was valid, it was
untimely since it was not properly mailed, and it was received by
petitioners after the period of limitations expired.
2 The letter was erroneously dated Dec. 2, 2000.
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