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and adopts the opinion of the Special Trial Judge, which is set
forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This matter is before the Court
on respondent’s motion to dismiss for lack of jurisdiction, as
supplemented. Respondent contends that the Court lacks
jurisdiction on the ground that the petition was not timely filed
pursuant to sections 6213(a) and 7502. As explained in detail
below, we shall grant respondent’s motion to dismiss, as
supplemented.
Background
On July 6, 2001, respondent issued a joint notice of
deficiency to petitioners. In the notice, respondent determined
a deficiency in petitioners’ Federal income tax for 1998 in the
amount of $96,086 and an addition to tax under section 6651(a)(1)
for failure to timely file in the amount of $13,452.60. The
notice of deficiency was sent to petitioners by certified mail at
two separate addresses and a copy of the notice was sent by
regular, first-class mail to Rod Mirand, identified as
petitioners’ authorized representative.
On October 10, 2001, the Court received and filed a joint
petition for redetermination in which petitioners challenged
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