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Discussion
The jurisdiction of this Court depends on the timely filing
of a petition. Rule 13(c). Section 6015(e)(1)(A) requires that
a petition to determine relief from joint and several liability
must be filed no later than the close of the 90th day after “the
date the Secretary mails, by certified or registered mail to the
taxpayer’s last known address, notice of the Secretary’s final
determination of relief available to the individual”.
It is undisputed that the Final Notice denying petitioner’s
administrative request for relief from joint and several
liability was sent to petitioner’s last known address by
certified mail on November 29, 2004. Thus, pursuant to section
6015(e)(1)(A)(ii), the petition was required to be filed by the
close of February 27, 2005. The petition was postmarked March 7,
2005, and was not filed until March 14, 2005. Accordingly, the
petition was untimely, and this case must be dismissed for lack
of timely filing of a petition.
In opposing respondent’s motion to dismiss, petitioner
alleges various procedural defects in respondent’s issuance of
the Final Notice. Any such procedural defects, however, would
not operate to give this Court jurisdiction where the petition
was not filed in the 90-day period prescribed by section
6015(e)(1)(A); at most, such procedural defects might implicate
an issue as to whether this case should be dismissed for
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Last modified: May 25, 2011