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assessed, and shall be paid upon notice and demand”. Sec.
6213(c). The petition here was filed on August 29, 2005, more
than a year after the notice of deficiency was mailed.
The notice of deficiency was mailed to petitioners at 1113
Pemberton Lane, Lothian, Maryland, on March 4, 2004. This is the
same address petitioners used when they filed their 2002 and 2003
tax returns. Furthermore, petitioners acknowledge that they
“never changed that address” prior to the mailing of the notice
of deficiency. For personal reasons, however, petitioners
actually resided at another address. It may be that there was
correspondence from the other address to the Internal Revenue
Service during the examination of the tax returns, but such
correspondence was not “clear and concise notification of a
different address”. Orum v. Commissioner, supra at 8. The
statutory notice was mailed to petitioners’ last known address
under section 6212(b). The petition was not timely filed and
must be dismissed for lack of jurisdiction.
Reviewed and adopted as the report of the Small Tax Case
Division.
An order of dismissal for lack
of jurisdiction will be entered.
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Last modified: May 25, 2011