Timothy Scott and Anya Frances Anthony - Page 3




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               On October 3, 2001, petitioners mailed a letter to the Court           
          which the Court received and filed as a petition on October 9,              
          2001.                                                                       
                                     Discussion                                       
               A taxpayer generally has 90 days from the mailing of a                 
          notice of deficiency to petition this Court for a redetermination           
          of the deficiency.  Sec. 6213(a).  Respondent mailed the notice             
          of deficiency to petitioners on July 27, 2001.  The 90th day                
          after the notice of deficiency was issued was September 25, 2001.           
          Petitioners mailed the petition on October 3, 2001.                         
               Petitioners contend that we should treat their petition as             
          timely because respondent’s notices and regulations extended the            
          time for taxpayers affected by the September 11, 2001, terrorist            
          attack to file a petition in the Tax Court.  We disagree that               
          those notices and regulations apply to petitioners.  Petitioners            
          contend that, because of their involvement with Stand Up For                
          America after the September 11, 2001, terrorist attack, they are            
          persons affected by a presidentially declared disaster within the           
          meaning of section 301.7508A-1(d)(vii), Proced. & Admin. Regs.,             
          and thus the deadline for filing their petition was postponed.              
               The Secretary has authority to postpone the deadlines for              
          performance of certain acts, including filing a Tax Court                   










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