- 8 -
1. The Court’s Jurisdiction To Redetermine a Deficiency
The Court's jurisdiction to redetermine a deficiency depends
on the issuance of a valid notice of deficiency and a timely
filed petition. Rule 13(a), (c); Monge v. Commissioner, 93 T.C.
22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147
(1988). Section 6212(a) expressly authorizes the Commissioner,
after determining a deficiency, to send a notice of deficiency to
the taxpayer by certified or registered mail. The taxpayer, in
turn, has 90 days (or 150 days if the notice is addressed to a
person outside of the United States) from the date the notice of
deficiency is mailed to file a petition in this Court for a
redetermination of the deficiency. Sec. 6213(a). Pursuant to
section 7502(a), a timely mailed petition will be treated as
though it were timely filed.
The record shows that respondent mailed the notice of
deficiency in question to petitioner on February 9, 2000.
However, the petition in this case was not filed until August 15,
2002-–over a year and a half after the mailing of the notice of
deficiency. It follows that the petition was not filed within
the 90-day statutory period under section 6213(a).
Petitioner’s only contention is that the notice of
deficiency is invalid because it was not signed by the Secretary
or an authorized delegate. Petitioner’s argument is meritless.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011