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OPINION OF THE SPECIAL TRIAL JUDGE
GOLDBERG, Special Trial Judge: This matter is before the
Court on respondent’s Motion to Dismiss for Lack of Jurisdiction.
Respondent moved for dismissal on the ground that the petition
was not filed within the time period prescribed in section
6213(a) or section 7502. Petitioner, in his objection to
respondent’s motion, contends that the petition was deposited in
the mail before the expiration of the 90-day period for filing.1
A hearing was held on the motion in Los Angeles, California.
Petitioner resided in Beverly Hills, California, at the time the
petition was filed.
Background
In a notice of deficiency dated June 20, 2000, and sent by
certified mail on that day, respondent determined a deficiency in
petitioner’s Federal income tax of $50,821 for the taxable year
1996. There is no dispute that respondent mailed the notice of
deficiency to petitioner’s last known address. The 90-day period
for filing a petition with this Court expired on Monday,
September 18, 2000, which was not a legal holiday in the District
of Columbia.
1
The notice of deficiency was addressed to Irvin
Kirschenbaum and Evelyn Kirschenbaum. However, Evelyn
Kirschenbaum did not sign the petition to the Tax Court and is
not a party in this case.
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Last modified: May 25, 2011