- 2 - This matter is before the Court on respondent’s Motion to Dismiss for Lack of Jurisdiction on the ground that the notice of deficiency is invalid because respondent did not determine a “deficiency” within the meaning of sections 6211 and 6665. As explained below, we shall grant respondent’s motion to dismiss. Background On July 11, 2001, respondent mailed petitioner a notice of deficiency. The only determination made by respondent in the notice of deficiency was that petitioner was liable for an addition to tax of $6,570.68 for the 1993 taxable year, pursuant to section 6651(a)(1). On July 31, 2001, the Court received a letter from petitioner which we have treated as an imperfect petition. On August 6, 2001, we ordered that petitioner file a proper amended petition on or before October 5, 2001. On October 3, 2001, petitioner timely filed with the Court an amended petition, challenging the determination that she was liable for the addition to tax for 1993 and placing in dispute a “deficiency” of $29,203 for that year. At the time the petition was filed, petitioner resided in Commack, New York. On December 20, 2001, the Court notified the parties that the case was set for trial at the Westbury, New York, trial session beginning on March 11, 2002. On February 12, 2002, petitioner filed a motion for a continuance from the March 11,Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011