Michael Rising Sun - Page 3




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              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, after           






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