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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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Last modified: May 25, 2011