John S. Burke - Page 4

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               The first page of the notice of deficiency also included the           
          following statement:  “Last Day to File a Petition with the                 
          United States Tax Court:  June 20, 2007”.                                   
               On June 26, 2007, petitioner filed a petition with this                
          Court seeking a redetermination of the deficiency and penalty               
          determined by respondent in the notice of deficiency.  The                  
          petition, which is dated June 19, 2007, arrived at the Court by             
          priority first-class mail in an envelope bearing a U.S. Postal              
          Service postmark date of June 21, 2007.  The June 21 date was               
          also the date that petitioner actually deposited the envelope               
          into the mail at the post office in Venice Beach, California.               
               As indicated, respondent filed a Motion To Dismiss For Lack            
          Of Jurisdiction on August 17, 2007.  Petitioner promptly filed an           
          objection to respondent’s motion.  Respondent followed with a               
          reply to petitioner’s objection.  Thereafter, a hearing on                  
          respondent’s motion was held in Los Angeles, California, on                 
          October 30, 2007.  Both parties appeared at the hearing and                 
          presented argument in support of their respective positions.                
          Respondent also filed a Declaration by the case processor in the            
          Appeals Office at the Austin, Texas, Service Center who had been            
          responsible for the mailing of the notice of deficiency.                    

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