Askar Moukhitdinov & Sana Abeuova v. Commissioner

T.C. Memo. 2020-86

UNITED STATES TAX COURT ASKAR MOUKHITDINOV AND SANA ABEUOVA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20240-18. Filed June 16, 2020. Dewey Golkin, for petitioners. Mimi M. Wong, Kevin R. Oveisi, and Thomas A. Deamus, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: This case is before the Court to decide respondent’s motion to dismiss for lack of jurisdiction (motion). Petitioners did not file their petition within the 90-day period following the date that appears on the notice of deficiency for 2013 (notice). The parties…