Silas v. Cross
United States Tax Court
P resided on the Puyallup Indian Reservation which is bordered on all sides by the State of Washington. R mailed a notice of deficiency to P at his address on the reservation, and P filed a petition in this Court 97 days thereafter. R has moved to dismiss the case for lack of jurisdiction on the ground that the petition was not timely filed.
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P resided on the Puyallup Indian Reservation which is bordered on all sides by the State of Washington. R mailed a notice of deficiency to P at his address on the reservation, and P filed a petition in this Court 97 days thereafter. R has moved to dismiss the case for lack of jurisdiction on the ground that the petition was not timely filed. P argues that the reservation is an independent sovereign nation, and therefore the statutory notice of deficiency was addressed to him outside the United States within the meaning of sec. 6213(a), I.R.C., allowing 150 days in which to file a petition in…
1Opinion of the Court
OPINION
DAWSON, Judge:
This case was assigned to Special Trial Judge Helen A. Buckley pursuant to section 7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
BUCKLEY, Special Trial Judge:
This matter is before us on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition was not timely filed.
On August 8, 1990, respondent sent to petitioner, by certified mail, a notice of deficiency regarding petitioner's Federal income taxes for 1977, 1978, and…
2Cases cited3 opinions
- Monge v. CommissionerUnited States Tax Court · 1989
- Kamholz v. CommissionerUnited States Tax Court · 1990
- Schlosser v. CommissionerUnited States Tax Court · 1990
3Cited by7 opinions
- United States v. Charles White, A/K/A "Mr. Buck", and Fabian HartCourt of Appeals for the Second Circuit · 2001
- LoganUnited States Tax Court · 1993
- Burnett v. CommissionerUnited States Tax Court · 1994
- Cassel v. Comm'rUnited States Tax Court · 2006
- Ly v. Comm'rUnited States Tax Court · 2006
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