Don Weber II - Page 9

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          of determination to petitioner on December 19, 2002.  Taking into           
          account an intervening weekend and Federal holiday, the 30-day              
          filing period expired on Tuesday, January 21, 2003.  See sec.               
          7503.  However, the petition in this case was not mailed to the             
          Court until August 27, 2003, and was received and filed on                  
          September 4, 2003–-more than 8 months after the income tax notice           
          was mailed.  It follows that the petition was not timely filed              
          and we are obliged to dismiss this case for lack of jurisdiction.           
          See McCune v. Commissioner, 115 T.C. 114 (2000).                            
               Petitioner’s assertion that his petition should be                     
          considered timely filed because he did not actually receive the             
          income tax notice until August 2003 is misplaced.  Like a notice            
          of deficiency issued pursuant to section 6213(a), a notice of               
          determination made pursuant to sections 6320 and/or section 6330            
          serves as a person’s “ticket” to the Tax Court.  Offiler v.                 
          Commissioner, supra at 498; see Frieling v. Commissioner, 81 T.C.           
          42, 52 (1983).  In accordance with longstanding principles                  
          governing the validity of a notice of deficiency under section              
          6213(a), and consistent with our conclusion that the income tax             
          notice was sufficient because it was properly mailed to                     
          petitioner’s last known address by certified mail on December 19,           
          2002, we hold that it is immaterial that petitioner did not                 
          receive the notice of determination before the expiration of the            
          30-day filing period.  See King v. Commissioner, 857 F.2d 676,              

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