Brown v. Commissioner
United States Tax Court
During the course of an examination, petitioners requested respondent to direct all future correspondence to them to an APO address in New York. Respondent subsequently sent petitioners a notice of deficiency addressed to them at the APO address. Petitioners filed a petition 145 days after the notice was sent. Respondent filed a motion to dismiss for lack of jurisdiction more than 45 days after the petition was served.
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During the course of an examination, petitioners requested respondent to direct all future correspondence to them to an APO address in New York. Respondent subsequently sent petitioners a notice of deficiency addressed to them at the APO address. Petitioners filed a petition 145 days after the notice was sent. Respondent filed a motion to dismiss for lack of jurisdiction more than 45 days after the petition was served. Held, this Court's jurisdiction can be questioned by either party, or by the Court sua sponte, at any time. Held, further, the notice was addressed to petitioners at their…
1Opinion of the Court
OPINION
Dawson, Judge:
This case is presently before the Court on respondent’s motion to dismiss for lack of jurisdiction. The primary issue for decision is whether a notice of deficiency addressed to petitioners at an APO address in New York was addressed to them at an address outside the United States for purposes of section 6213(a).1 The resolution of this issue will determine whether petitioners were entitled to 150 days or only 90 within which to file their petition with this Court. Secondary issues for decision are whether the notice of deficiency was mailed to petitioners at their "last…
2Cases cited15 opinions
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Lifter v. CommissionerUnited States Tax Court · 1973
- McCormick v. CommissionerUnited States Tax Court · 1970
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Looper v. CommissionerUnited States Tax Court · 1980
10 more not listed; retrieve them via the Exa API.
3Cited by79 opinions
- Monge v. CommissionerUnited States Tax Court · 1989
- Pyo v. CommissionerUnited States Tax Court · 1984
- Abeles v. CommissionerUnited States Tax Court · 1988
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
- Estate of Young v. CommissionerUnited States Tax Court · 1983
74 more not listed; retrieve them via the Exa API.