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not alleged that she did not receive the notices of deficiency in
sufficient time to timely petition, or that the notices of
deficiency are otherwise invalid. See Pietanza v. Commissioner,
92 T.C. 729, 735 (1989), affd. 935 F.2d 1282 (3d Cir. 1991).
Accordingly, we shall grant respondent’s motion to dismiss
this case for lack of jurisdiction with respect to the taxable
years 1993, 1994, 1995, and 1996.
To reflect the foregoing,
An order will be issued
granting respondent’s motion to
dismiss for lack of jurisdiction
and to strike as to taxable years
1993, 1994, 1995, and 1996.
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Last modified: May 25, 2011