Emmitt Haskell Pack - Page 8




                                        - 8 -                                         
          6213(a).  Pursuant to section 7502(a), a timely mailed petition             
          will be treated as though it were timely filed.                             
               A.  Taxable Year 1999                                                  
               There is no question that respondent mailed the notice of              
          deficiency for 1999 to petitioner on December 6, 2000.  However,            
          the petition was not filed with the Court until April 24, 2002, a           
          date more than 16 months after the mailing of the notice of                 
          deficiency.  Moreover, the envelope in which the petition was               
          mailed to the Court bears a U.S. Postal Service postmark date of            
          April 15, 2002.  Under these circumstances, it follows that the             
          petition was not filed within the 90-day period prescribed by               
          section 6213(a) and that we must dismiss this case for lack of              
          jurisdiction.                                                               
               Notwithstanding the foregoing, because of the suggestion               
          that the notice of deficiency for 1999 was not mailed to                    
          petitioner at his last known address, the issue for decision is             
          whether the dismissal of this case should be based on                       
          petitioner's failure to file a timely petition under section                
          6213(a) or whether dismissal should be based on respondent's                
          failure to issue a valid notice of deficiency under section 6212.           
          If jurisdiction is lacking because of respondent's failure to               
          issue a valid notice of deficiency, we shall dismiss on that                
          ground rather than for lack of a timely filed petition.  Pietanza           
          v. Commissioner, 92 T.C. 729, 735-736 (1989), affd. without                 






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011