Smith v. Commissioner
United States Tax Court
R sent to Ps a notice of deficiency but failed to stamp a date in the section entitled "Last Day to File a Petition With the United States Tax Court" (i.e., the petition date). Ps received the notice prior to the expiration of the period of limitations of sec. 6501, I.R.C., and Ps filed a petition with this Court within the time prescribed in sec. 6213(a), I.R.C.
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R sent to Ps a notice of deficiency but failed to stamp a date in the section entitled "Last Day to File a Petition With the United States Tax Court" (i.e., the petition date). Ps received the notice prior to the expiration of the period of limitations of sec. 6501, I.R.C., and Ps filed a petition with this Court within the time prescribed in sec. 6213(a), I.R.C. HELD: Where R failed to put the petition date on the notice, as required by sec. 3463(a) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 685, 767, and Ps nevertheless received the…
1Opinion of the Court
OPINION
Foley, Judge:
Respondent determined a deficiency of $18,222 and a section 6662(a) penalty of $3,644 relating to petitioners’ 1995 Federal income tax. The parties submitted this case fully stipulated pursuant to Rule 122. Unless otherwise indicated, all section references are to the Internal Revenue Code (I.R.C.) in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. After concessions, the issue is whether the notice of deficiency is valid.
Background
In April 1996, petitioners filed their 1995 return. On March 5, 1999, respondent…
2Cases cited5 opinions
- United States National Bank v. Independent Insurance Agents of America, Inc.Supreme Court of the United States · 1993
- Gregory W. McKay v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
- McKay v. CommissionerUnited States Tax Court · 1987
- John D. Borgman v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1989
- William B. Scheidt and Wanda C. Scheidt v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1992
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- John C. Hom & Associates, Inc. v. CommissionerUnited States Tax Court · 2013
- Nu-Look Design, Inc. v. Comm'rUnited States Tax Court · 2003
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