- 3 - On September 24, 1999, petitioner contacted the Internal Revenue Service and inquired about his tax account. On October 28, 1999, respondent responded to petitioner and sent a copy of the notice of deficiency, which petitioner received on November 5, 1999. The petition was mailed on January 11, 2000, and filed on February 8, 2000. Respondent moved to have this case dismissed for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by section 6213(a) and section 7502. Petitioner contends that he filed the petition on January 11, 2000, within the 90-day period from October 28, 1999, the date that the copy of the notice was mailed to him after he contacted the Internal Revenue Service. The Court's jurisdiction to redetermine a deficiency depends upon the issuance of a valid notice of deficiency and a timely filed petition. Rule 13(a), (c); Monge v. Commissioner, 93 T.C. 22, 27 (1989). Pursuant to section 6213(a), the taxpayer has 90 days (or 150 days if the notice is addressed to a person outside of the United States) from the date that the notice of deficiency is mailed to file a petition with the Court for a redetermination of the deficiency. If the petition is not filed within 90 days, then it is untimely, and we have no jurisdiction to redetermine the deficiency. Sec. 6213(a). Section 6212(a) expressly authorizes the Commissioner, afterPage: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011