- 5 -
There is no question that the petition was not filed within
the 30-day period prescribed by section 6330(d)(1) for requesting
judicial review of an adverse determination made under section
6330. On that basis, respondent asks that we grant the motion.
Petitioners object, and they ask us to deny the motion on the
basis that they “justifiably relied upon the [February 16] date
clearly marked on Respondent’s Notice of Determination”. In
support of their objection, petitioners argue that the February
16 date is “located in the same general area and format as other
letters and notices issued by Respondent”. To illustrate their
point, they attach to their brief a copy of a notice of
deficiency where, in the upper right hand corner, a date appears
under the words “Last Date to Petition Tax Court”.
II. Discussion
While we question our authority to lengthen the period fixed
by section 6330(d)(1), see discussion infra, we first address
petitioners’ claim that the equities of the situation favor them.
The notices were mailed and clearly dated December 18, 2001,
and were received by petitioners on December 20, 2001. Moreover,
the notices specifically warned that any petition for a
redetermination must be filed “within 30 days from the date of
this letter” and that “[t]he courts cannot consider your case if
you file late.” Although, on a notice of deficiency, a second
date (in addition to the “Letter Date”) appears under the words
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011