Roszkos v. Commissioner
United States Tax Court
P and R executed an open-ended consent (Form 872-A) to extend the period for assessment. R sent two notices of deficiency to addresses which were not P's "last known address." P did not receive the notices and R assessed and collected the tax from P. The terms of the consent provided for termination if R mailed a notice of deficiency or assessed the tax.
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P and R executed an open-ended consent (Form 872-A) to extend the period for assessment. R sent two notices of deficiency to addresses which were not P's "last known address." P did not receive the notices and R assessed and collected the tax from P. The terms of the consent provided for termination if R mailed a notice of deficiency or assessed the tax. More than 90 days after the mailing of the two notices, P petitioned this Court and then moved for dismissal on grounds that the notices were not sent to P's "last known address" and R posed no objection. We dismissed. R mailed a new notice…
1Opinion of the Court
GERBER, Judge:
Respondent, in a notice of deficiency dated October 28, 1985, determined deficiencies in petitioners’ 1973 and 1974 Federal income taxes in the amounts of $33,178 and $36,136, respectively. Petitioners filed a timely petition reflecting a legal residence of Alamo, California. Petitioners, on January 21, 1986, moved to dismiss for lack of jurisdiction on the ground that respondent’s October 28, 1985, notice was mailed beyond the 3-year statutory period within which to assess tax. The circumstances preceding the issuance of the notice are unique and give rise to the following…
2Cases cited24 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Moulor v. American Life InsuranceSupreme Court of the United States · 1884
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- Stange v. United StatesSupreme Court of the United States · 1931
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3Cited by28 opinions
- Louis E. Roszkos and Vivian L. Roszkos v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Thoburn v. CommissionerUnited States Tax Court · 1990
- Hubbard v. CommissionerUnited States Tax Court · 1987
- Harry Holof and Norma Holof v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1989
- Charles E. Hubbard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
23 more not listed; retrieve them via the Exa API.