- 3 -
envelope containing petitioners' petition was put through the
private meter, and that she instructed Laura Pfeifer (Ms.
Pfeifer), a file clerk, to put the envelope in the mail. In the
second affidavit, Ms. Pfeifer stated that she delivered the
envelope to a U.S. Postal Service drop box in Bismark, North
Dakota (Bismark), sometime after the post office was closed and
before the time of the last mail pickup on the evening of January
24, 2000.
Discussion
Respondent contends that this case should be dismissed as
the petition was not filed within the time prescribed by section
6213(a) and section 7502 and the regulations thereunder.1
The Court's jurisdiction to redetermine a deficiency depends
upon the issuance of a valid notice of deficiency and a timely
filed petition. See Rule 13(a), (c); Monge v. Commissioner, 93
T.C. 22, 27 (1989); Abeles v. Commissioner, 91 T.C. 1019, 1025
(1988); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988).
The petition for redetermination of a deficiency must be
filed with this Court within 90 days (or 150 days if the notice
is addressed to a person outside the United States) after the
notice of deficiency is mailed to the taxpayer. See sec.
6213(a). The time provided for filing a petition is
1Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011