CRSO - Page 7

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          Sec. 7428(a) and (b)(3); see Rule 210(c)(3).  Petitioner was                
          required to file its petition within 90 days of the Secretary’s             
          sending to the organization, by certified or registered mail,               
          notice of his determination.  Sec. 7428(b)(3).  Respondent                  
          originally mailed the purported notice of adverse determination,            
          dated November 4, 2003, to an incorrect address; respondent does            
          not contend that it was mailed to petitioner’s last known                   
          address.  Petitioner did not receive this purported notice.                 
          Accordingly, this purported notice was ineffective for purposes             
          of triggering the 90-day period under section 7428(b)(3).  Cf.              
          Roszkos v. Commissioner, 850 F.2d 514 (9th Cir. 1988) (holding              
          that misaddressed purported notices of deficiency, which the                
          taxpayers did not receive, were a nullity and ineffective for               
          terminating a Form 872-A agreement to extend the period for                 
          assessment), vacating and remanding 87 T.C. 1255 (1986); Coffey             
          v. Commissioner, 96 T.C. 161 (1991) (following Roszkos and                  
          decisions of other similarly aligned Courts of Appeals).                    
              In Coffey v. Commissioner, supra, after sending the                    
          original deficiency notice to an incorrect address, the                     
          Commissioner issued another one and sent it to the correct                  
          address.  Because the petition was filed within 90 days                     

          7428(a).  The parties’ agreement is insufficient, however, to               
          confer jurisdiction if it is otherwise lacking.  The Court still            
          must assure itself that jurisdictional conditions are satisfied.            
          Evans Publg., Inc. v. Commissioner, 119 T.C. 242, 247 n.5 (2002).           

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