- 6 -
delivered to him by Ogden Service Center personnel. Mr. Holt’s
declaration outlines the procedures that he follows in processing
certified mail, including his practice of verifying the
information contained in the Commissioner’s certified mail lists,
and, thereafter, placing a postmark stamp on each such list. Mr.
Holt’s declaration states that, on December 4, 2001, he placed a
postmark stamp on the certified mail list that was attached as an
exhibit to respondent’s motion to dismiss. Petitioners also
object to the admission of Mr. Holt’s declaration on the ground
that the document constitutes inadmissible hearsay.
Discussion
The Tax Court is a court of limited jurisdiction, and we may
exercise our jurisdiction only to the extent authorized by
Congress. Sec. 7442; Judge v. Commissioner, 88 T.C. 1175, 1180-
1181 (1987); Naftel v. Commissioner, 85 T.C. 527, 529 (1985).
The Court's jurisdiction to redetermine a deficiency depends upon
the issuance of a valid notice of deficiency and a timely filed
petition. Rule 13(a), (c); Monge v. Commissioner, 93 T.C. 22, 27
(1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988).
Section 6212(a) expressly authorizes the Commissioner, after
determining a deficiency, to send a notice of deficiency to a
taxpayer by certified or registered mail. Pursuant to section
6213(a), a taxpayer has 90 days (or 150 days if the notice is
addressed to a person outside of the United States) from the date
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011