Mary Lou and Allen E. Jones - Page 1

                                 T.C. Memo. 2003-29                                   

                               UNITED STATES TAX COURT                                

                     MARY LOU AND ALLEN E. JONES, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3965-02L.               Filed February 6, 2003.             

                    On Dec. 18, 2001, R mailed to Ps separate,                        
               identical Notices of Determination Concerning                          
               Collection Action(s) Under Sec. 6320 and/or 6330,                      
               I.R.C.  In addition to the Dec. 18, 2001, date stamped                 
               next to the word “Date”, each notice was stamped “FEB                  
               16 2002", in the immediate proximity of the words “in                  
               re:  Due Process Appeal (Tax Court)”.  More than 30                    
               days after the Dec. 18, 2001, mailing date of the                      
               notices, Ps filed a petition with the Tax Court seeking                
               judicial review of the determination.  R moved to                      
               dismiss the petition for lack of jurisdiction on the                   
               ground that the petition was not filed within the 30-                  
               day period prescribed in sec. 6330(d)(1)(A), I.R.C.                    
                    Held:  Because Ps failed to file their petition                   
               within 30 days of the notices of adverse determination,                
               the petition is dismissed for lack of jurisdiction.                    

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