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Henderson”. The salutation on the 1997 notice of determination
states: “Dear Mr. & Mrs. Henderson”. Under “Tax Type/Form
Number” the 1997 notice of determination lists “1040” taxes. The
“Tax Type/Form Number” does not list civil penalties or section
6702. Nowhere in the text of the notice of determination are
civil penalties or section 6702 mentioned. The 1997 notice
states that petitioner’s return was processed as a math error
under section 6213(b)(1). Aside from listing only “Jason R
Henderson” on the mailing address and from using the 1997 date
instead of 1999, the wording of the 1997 notice of determination
is identical to that of the 1999 notice of determination.
The 1997 notice of determination advised petitioners to
“file a petition with the United States Tax Court for a
redetermination within 30 days” if petitioners disputed the
determination. The notice of determination further stated: “If
the court determines that you made your petition to the wrong
court, you will have 30 days after such determination to file
with the correct court.”
On May 1, 2002, petitioner timely filed a petition with the
Court. The petition refers to the “determination” dated April 4,
2002.
On June 28, 2002, respondent filed a Motion to Dismiss for
Lack of Jurisdiction as to The Taxable Year 1997. Respondent
attached to the motion to dismiss a Form 4340, Certificate of
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Last modified: May 25, 2011