Ervin Michael Sarrell - Page 2




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               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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