- 2 -
apply to foreign postmarks. Further, unlike sec.
6213(a), I.R.C., which is applicable to deficiency
actions, sec. 6330, I.R.C., does not provide an
expanded filing period when a notice of determination
is addressed to a person outside the United States.
Ervin Michael Sarrell, pro se.
William J. Gregg, for respondent.
OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Robert N. Armen, Jr., pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with
and adopts the opinion of the Special Trial Judge, which is set
forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This matter is before the Court
on respondent’s Motion to Dismiss for Lack of Jurisdiction on the
ground that the petition was not filed within the 30-day period
prescribed in section 6330(d)(1)(A). As explained below, we
shall grant respondent’s motion to dismiss.
Background
On March 30, 2001, the Internal Revenue Service Appeals
1 Unless 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.
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Last modified: May 25, 2011