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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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Last modified: March 27, 2008