Irvin Kirschenbaum - Page 2

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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.                                                         
               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.                                                                

                    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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