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to Sender”, and the reason checked is “Attempted Not Known”.
Pericles G. Nichols died sometime between the date when the
1991 tax return was filed and the notices of deficiency were
mailed on December 8, 1994. Respondent was aware of Pericles G.
Nichols’s death prior to the mailing of the notices of deficiency
on December 8, 1994.
On October 1, 2001, petitioner filed a petition for
redetermination with the Court. Petitioner resided in Bay Harbor
Island, Florida, at the time she filed her petition. Attached to
the petition is a copy of the notice of deficiency mailed to the
Palm Beach address. The parties have stipulated that
petitioner’s last known address at all times relevant to the
matter at hand was the Bay Harbor Island address.
Respondent filed a motion to dismiss for lack of
jurisdiction. Respondent contends that this case must be
dismissed for lack of jurisdiction on the ground that the
petition was not filed within the 90-day period prescribed in
section 6213(a). Petitioner filed an objection to respondent’s
motion to dismiss. Petitioner contends that the issuance of the
notice of deficiency to the Coral Gables address on April 13,
1995, acted to rescind, withdraw, or otherwise invalidate the
duplicate notices of deficiency dated and mailed on December 8,
1994. Respondent contends that a notice of deficiency was issued
to petitioner’s last known address, the Bay Harbor Island
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