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As indicated, respondent filed a Motion to Dismiss for Lack
of Jurisdiction on the ground that the petition, insofar as it
relates to the taxable year 1999, was not timely filed, and
insofar as it relates to the taxable year 2000, was not filed in
respect of a notice of deficiency or other determination that
would serve to confer jurisdiction on the Court.
Petitioner filed a Reply to respondent's motion, asserting
that he had not received the notice of deficiency and that he had
been incarcerated since “February or March 2000", perhaps
implying that the notice of deficiency had not been mailed to him
at his last known address. Petitioner also expressed continuing
concern regarding “the taxable year 1999 refund check”. Finally,
petitioner alleged that he never authorized the electronic filing
of any return for 1999.
This matter was called for hearing at the Court's Motions
Sessions in Washington, D.C., on September 25, 2002, and October
23, 2002. Counsel for respondent appeared at the hearings and
offered argument and exhibits in support of respondent's motion.
There was no appearance by or on behalf of petitioner at the
hearings, nor did petitioner file a written statement with the
Court pursuant to Rule 50(c), the provisions of which were noted
in the Court’s orders calendaring respondent’s motion for
hearing.
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Last modified: May 25, 2011