- 2 -
other court, and this opinion shall not be treated as precedent
for any other case.
This matter is before the Court on respondent’s Motion To
Dismiss For Lack Of Jurisdiction, filed February 23, 2007. A
hearing on respondent’s motion was held in Jacksonville, Florida,
on March 19, 2007. Thereafter, at the Court’s direction,
respondent filed a Supplement to his motion on April 12, 2007,
and petitioner filed a Notice Of Objection on April 20, 2007.
In his motion, respondent’s moves to “dismiss this case for
lack of jurisdiction under I.R.C. §§ 6512(b)(3)(B) and 6511(b)(2)
because petitioner’s claim for refund of an overpayment of income
taxes for tax year 2001 was filed more than three years after
petitioner paid such income taxes.” For reasons discussed
hereinafter, we shall recharacterize respondent’s motion as one
for summary judgment, and, as recharacterized, we shall grant it.
Background
At the time that the petition was filed, Patrick T.
McGuinness (petitioner) resided in Jacksonville, Florida.
For 2001, the taxable year in issue, petitioner did not file
a request for an extension of time for filing a return, see sec.
6081(a), nor did petitioner timely file a return, see sec.
6072(a).
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: November 10, 2007