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Section 6212(a) authorizes the Secretary, upon determining
that there is a deficiency in income tax, to send a notice of
deficiency to the taxpayer by certified or registered mail.
Ordinarily, a petition for redetermination of a deficiency must
be filed with this Court within 90 days from the mailing of the
notice of deficiency. See sec. 6213(a). The time provided for
the filing of a petition with this Court is jurisdictional and
cannot be extended. Failure to file within the prescribed period
requires that the petition be dismissed for lack of jurisdiction.
See Estate of Rosenberg v. Commissioner, 73 T.C. 1014, 1016-1017
(1980).
The 90-day period for filing a timely petition with this
Court expired on Monday, September 18, 2000. The petition was
filed with the Court on Thursday, September 28, 2000, which is
100 days after the mailing of the notice of deficiency.
Although the petition was received on the 100th day after
the mailing of the notice of deficiency, petitioner contends that
the petition was timely mailed to the Court on Friday, September
15, 2000, the 87th day after the mailing of the notice of
deficiency. Petitioner also contends that even if the mail was
not picked up until Monday, September 18, 2000, the 90th day
after the mailing of the notice of deficiency, the petition was,
nevertheless, mailed within the prescribed time period.
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Last modified: May 25, 2011