Edmund G. And Kaatje R. Redman v. Commissioner of Internal Revenue

CORNELIA G. KENNEDY, Circuit Judge.

This case presents the question of whether the Tax Court may resolve factual issues at a hearing on a motion to dismiss for lack of jurisdiction. Petitioners-appellants Edmund and Kaatje Redman (“taxpayers”) appeal the Tax Court’s dismissal of their petition for a redetermination of deficiency. The Tax Court granted the Commissioner’s motion to dismiss for lack of jurisdiction finding as a fact that taxpayers failed to file the petition within ninety days of the mailing of the notice of deficiency. For the reasons stated below, we affirm the decision of the…