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Background
On or about December 28, 2001, petitioners received a notice
of deficiency that respondent sent by certified mail. In the
notice, respondent determined a deficiency of $51,440 in
petitioners’ 1999 Federal income tax and an accuracy-related
penalty under section 6662(a) of $10,288. The notice of
deficiency was addressed to petitioners at 13550 Foothill Blvd.
Unit, Sylmar, California. Petitioners do not dispute that the
Sylmar address was their correct address.
The cover page of the notice of deficiency contained the
following information: (1) The date of the notice of deficiency
(December 4, 2001); (2) petitioners’ primary taxpayer
identification number; (3) the type of tax, the taxable year, and
the amount of the deficiency and penalty; (4) the name of an
Internal Revenue Service contact person, as well as a phone
number, fax number, and hours to call; and (5) the last date to
file a petition with the Court (March 4, 2002).2 The notice of
deficiency was issued by the Internal Revenue Service Center in
Ogden, Utah (the Ogden Service Center).
On April 1, 2002, the Court received and filed a joint
2 Sec. 3463 of the Internal Revenue Service Restructuring
and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 685, 767,
directs the Secretary to include on each notice of deficiency
issued under sec. 6212 the date of the last day on which the
taxpayer may file a petition with the Tax Court. See Rochelle v.
Commissioner, 116 T.C. 356, 359 (2001), affd. 293 F.3d 740 (5th
Cir. 2002).
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Last modified: May 25, 2011