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taxpayer’s last known address, notice of the Secretary’s final
determination of relief available to the individual”.2
Respondent alleges that the final notice was sent to
petitioner’s last known address by certified mail on January 26,
2006. Respondent alleges further that the 90-day period for
timely filing a petition with this Court from the final notice
expired on April 26, 2006, 90 days after the mailing of the final
notice. The petition was filed on July 5, 2006, 160 days after
the mailing of the final notice.
In his response to respondent’s motion to dismiss for lack
of jurisdiction, petitioner does not dispute respondent’s
allegations or that his petition was filed after the statutory
90-day limit had passed. Petitioner simply claims that the delay
in filing the petition was due to his “trying to compile the
necessary Forms to send in as well as compiling proof of why
relief is [in] order.” Petitioner also cites his lack of
Internet access and a need to “wait for conventional mail” as
reasons for his delay.
Unfortunately for petitioner, section 6015 contains nothing
to extend the 90-day filing period that would apply to the facts
2 The Tax Relief and Health Care Act of 2006, Pub. L. 109-
432, div. C, sec. 408, 120 Stat. 3061, amended sec. 6015(e)(1)
and applies to all liabilities for taxes arising or remaining
unpaid on or after Dec. 20, 2006, the day of the enactment.
However, the amendment made no change to the 90-day limit allowed
for filing a petition, and thus has no bearing on the outcome of
this case.
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Last modified: May 25, 2011