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Held: Motion to dismiss for lack of jurisdiction
will be granted.
Peter L. Banis, for petitioners.
Michael R. Fiore, for respondent.
OPINION
HALPERN, Judge: This matter is before the Court on
respondent’s motion to dismiss for lack of jurisdiction (the
motion). Petitioners object. For the reasons stated, we shall
grant the motion.
Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as amended (the Code), and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
Background
The petition in this case was filed on October 14, 2003.1
At the time they filed the petition, petitioners resided in
Dennis, Massachusetts. Accompanying the petition are various
documents, including a copy of a notice dated May 5, 2003,
addressed to petitioner wife (but pertaining to the account of
both petitioners), which states that the Internal Revenue Service
(IRS) has applied an overpayment of $6,549 in petitioners’ income
1 The wrapper containing the petition has a postmark
bearing the date Oct. 7, 2003.
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