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deficiency was mailed to petitioners, and (2) any notice of
deficiency mailed to petitioners was not mailed to them at their
last known address. Respondent moved to dismiss this case for
lack of jurisdiction on the ground that the petition was not
timely filed pursuant to section 6213.1
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
For the six-year period preceding the date of the hearing on
the parties’ cross-motions, including the date on which the
petition was filed, petitioners John D. Spivey (Mr. Spivey) and
Pamela K. Spivey (Ms. Spivey) resided at 4425 Northside Drive,
Atlanta, Georgia 30327.
Mr. Spivey, who is president of Perimeter Bob Cat, Inc.
(Perimeter), and Ms. Spivey filed a joint Form 1040, U.S. Indi-
vidual Income Tax Return, for taxable year 1997 with the Internal
Revenue Service Center in Chamblee, Georgia. Perimeter timely
filed Form 1120, U.S. Corporation Income Tax Return (corporate
return), for its taxable year ended January 31, 1997.
At all relevant times, Nancy Runyan (Ms. Runyan), who was a
member of respondent’s quality measurement staff,2 was a senior
reviewer and a notice-of-deficiency coordinator in respondent’s
1All section references are to the Internal Revenue Code in
effect at all relevant periods.
2Around the mid-1980's, respondent’s quality measurement
staff was known as respondent’s review staff.
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