Magazine v. Commissioner
United States Tax Court
R moved to dismiss for lack of jurisdiction because the petition was filed more than 3 years after the notice of deficiency was allegedly mailed. P argues that a decision should be entered in her favor because respondent did not mail the notice of deficiency in accord with sec. 6212, I.R.C. 1954. R's District Office maintained a 3-year destruction program for Forms 3877, which generally represent the only direct proof of R's mailing of notices of deficiency.
Read the full summary
R moved to dismiss for lack of jurisdiction because the petition was filed more than 3 years after the notice of deficiency was allegedly mailed. P argues that a decision should be entered in her favor because respondent did not mail the notice of deficiency in accord with sec. 6212, I.R.C. 1954. R's District Office maintained a 3-year destruction program for Forms 3877, which generally represent the only direct proof of R's mailing of notices of deficiency. R attempted to prove the date and that a notice was mailed to P by means of evidence of habit through a witness' explanation of the…
1Opinion of the Court
GERBER, Judge:
This matter comes to us because of respondent’s motion to dismiss for lack of jurisdiction. The statutory notice of deficiency bears the date “Mar. 29, 1983” and the petition herein was filed on October 2, 1986, more than 3 years beyond the 90-day period set forth in section 6213.1 Petitioner, acknowledging that the petition would be untimely if a valid notice was actually mailed on the date alleged, objects to respondent’s motion and seeks to have this case dismissed on the grounds that the statutory notice was not mailed, or if mailed that it was not mailed to petitioner’s…
2Cases cited15 opinions
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Frieling v. CommissionerUnited States Tax Court · 1983
- Joel Reyes v. Missouri Pacific Railroad CompanyCourt of Appeals for the Fifth Circuit · 1979
- Mulvania v. CommissionerUnited States Tax Court · 1983
10 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Pietanza v. CommissionerUnited States Tax Court · 1989
- Coleman v. CommissionerUnited States Tax Court · 1990
- Neilson v. CommissionerUnited States Tax Court · 1990
- Kasper v. CommissionerUnited States Tax Court · 2011
- Clough v. Comm'rUnited States Tax Court · 2002
33 more not listed; retrieve them via the Exa API.