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
OPINION
BRENNEN, Judge:
Respondent’s motion to dismiss for lack of jurisdiction filed herein was assigned to Special Trial Judge Francis J. Cantrel for hearing, consideration, and ruling thereon.1 After a review of the record, we agree with and adopt his opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
CANTREL, Special Trial Judge: This case is before the Court on respondent’s motion to dismiss for lack of jurisdiction filed on October 4, 1985. Respondent seeks dismissal on the ground that the petition was not filed within the time prescribed by section 6213(a) or 7502.2
Respond…
2Cases cited16 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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3Cited by6 opinions
- Raymark Industries, Inc. v. United StatesUnited States Court of Claims · 1988
- Blum v. CommissionerUnited States Tax Court · 1986
- Hess v. CommissionerUnited States Tax Court · 1989
- Blum v. CommissionerUnited States Tax Court · 1986
- Storelli v. CommissionerUnited States Tax Court · 1986
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