Frieling v. Commissioner
United States Tax Court
Petitioners' 1976 tax return listed an address for petitioners in Allentown, Pa. Twelve days before the 3-year limitations period was to expire, petitioners orally notified respondent by telephone of their new address in Niles, Mich. That same day, respondent mailed to petitioners at the new address a Form 872 to extend the period of limitations on assessment of tax for that year.
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Petitioners' 1976 tax return listed an address for petitioners in Allentown, Pa. Twelve days before the 3-year limitations period was to expire, petitioners orally notified respondent by telephone of their new address in Niles, Mich. That same day, respondent mailed to petitioners at the new address a Form 872 to extend the period of limitations on assessment of tax for that year. Petitioners signed the Form 872 and mailed it to respondent but it was not received before the last day of the 3-year limitations period. On the last day of the 3-year limitations period, respondent mailed a notice…
1Opinion of the Court
Parker, Judge:
Respondent determined a deficiency in petitioners’ 1976 Federal income tax in the amount of $7,040.1 The case is presently before the Court on petitioners’ motion to dismiss for lack of a timely notice of deficiency. See Rule 53, Tax Court Rules of Practice and Procedure.
The general issue for decision is whether a valid notice of deficiency was issued within the 3-year statute of limitations provided in section 6501(a).2 Specifically, wé first must decide whether the notice of deficiency was mailed to petitioners at their "last known address,” as that term is used in section…
2Cases cited35 opinions
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Lifter v. CommissionerUnited States Tax Court · 1973
- Looper v. CommissionerUnited States Tax Court · 1980
- Weinroth v. CommissionerUnited States Tax Court · 1980
- Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
30 more not listed; retrieve them via the Exa API.
3Cited by152 opinions
- Monge v. CommissionerUnited States Tax Court · 1989
- Pyo v. CommissionerUnited States Tax Court · 1984
- Hoyle v. Comm'rUnited States Tax Court · 2008
- Scar v. CommissionerUnited States Tax Court · 1983
- Ewing v. CommissionerUnited States Tax Court · 2002
147 more not listed; retrieve them via the Exa API.