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timely filed pursuant to section 6213(a) or section 7502.1 With
regard to the taxable year 2000, respondent contends that this
case should be dismissed on the ground that no notice of
deficiency, as authorized by section 6212 and required by section
6213(a) to form the basis for a petition to this Court, has been
sent to petitioner, nor has respondent made any other
determination that would serve to confer jurisdiction on this
Court.
As discussed in detail below, we shall grant respondent’s
motion to dismiss.
Background
In January 1999, Emmitt Haskell Pack (petitioner) and Jennie
S. Pack (Ms. Pack) filed electronically a joint Federal income
tax return for the taxable year 1998. In conjunction with the
filing of their return, petitioner and Ms. Pack, as well as their
return preparer, executed Form 8453 (1998), U.S. Individual
Income Tax Declaration for Electronic Filing, on January 29,
1999. The address listed on the Form 8453 was Rt. 1, Box 2115,
Stilwell, OK 74960 (the Stilwell address).
In February 2000, petitioner filed electronically a Federal
income tax return for the taxable year 1999. In conjunction with
the filing of his return, petitioner, as well as his return
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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