Storelli v. Commissioner
United States Tax Court
A photocopy of Ps' original petition was received and filed by the Court as an imperfect petition 454 days after the notice of deficiency was mailed. In response to R's motion to dismiss for lack of jurisdiction, Ps claimed to have timely mailed the original petition by U.S. certified mail; however, the Clerk of the Court never received Ps' original petition, and Ps failed to produce a postmarked certified mail sender's receipt.
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A photocopy of Ps' original petition was received and filed by the Court as an imperfect petition 454 days after the notice of deficiency was mailed. In response to R's motion to dismiss for lack of jurisdiction, Ps claimed to have timely mailed the original petition by U.S. certified mail; however, the Clerk of the Court never received Ps' original petition, and Ps failed to produce a postmarked certified mail sender's receipt. Held: Ps failed to prove they met the requirements of sec. 301.7502-1(d)(1), Proced. & Admin. Regs. Accordingly, Ps are unable to rely on sec. 7502(c)(2), I.R.C.…
1Opinion of the Court
George S. Storelli and Jill Storelli, Petitioners v. Commissioner of Internal Revenue, Respondent
Storelli v. Commissioner
Docket No. 32228-85
United States Tax Court
86 T.C. 443; 1986 U.S. Tax Ct. LEXIS 139; 86 T.C. No. 28;
March 24, 1986, Filed
An appropriate order of dismissal for lack of jurisdiction will be entered.
A photocopy of Ps' original petition was received and filed by the Court as an imperfect petition 454 days after the notice of deficiency was mailed. In response to R's motion to dismiss for lack of jurisdiction, Ps claimed to have timely mailed the original petition by U.S.…
2Cases cited17 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
- C. Louis Wood and Hallie D. Wood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Wood v. CommissionerUnited States Tax Court · 1964
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