Zenco Eng'g Corp. v. Commissioner
United States Tax Court
Respondent sent a notice of deficiency by certified mail to petitioner, a corporation, at the address which petitioner has used for many years and still uses. The certified letter was returned unopened to respondent, marked "refused" by the post office branch at which petitioner's employees regularly picked up petitioner's mail.
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Respondent sent a notice of deficiency by certified mail to petitioner, a corporation, at the address which petitioner has used for many years and still uses. The certified letter was returned unopened to respondent, marked "refused" by the post office branch at which petitioner's employees regularly picked up petitioner's mail. Petitioner's president and each of petitioner's employees authorized to pick up mail testified that they did not refuse to accept delivery of the letter and that delivery was not attempted on petitioner's premises. Held, the evidence does not support a finding that…
1Opinion of the Court
OPINION
Fay, Judge:
This case comes before us on respondent’s motion to dismiss for lack of jurisdiction on the ground the petition was not filed within the statutory 90-day period, and on petitioner’s motion to dismiss for lack of jurisdiction on the ground the notice of deficiency was not properly mailed and delivered.
The following facts are uncontroverted:
After an audit and petitioner’s administrative appeals, respondent on June 26 or 27, 1979, sent a notice of deficiency by certified mail to petitioner Zenco Engineering Corp. addressed as follows:
Zenco Engineering Corporation 2940 North…
2Cases cited10 opinions
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Cataldo v. CommissionerUnited States Tax Court · 1973
- Weinroth v. CommissionerUnited States Tax Court · 1980
- Roy W. Dewelles v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1967
- Keeton v. CommissionerUnited States Tax Court · 1980
5 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Pyo v. CommissionerUnited States Tax Court · 1984
- McKay v. CommissionerUnited States Tax Court · 1987
- Weiss v. CommissionerUnited States Tax Court · 1987
- Marks v. Comm'rUnited States Tax Court · 1989
35 more not listed; retrieve them via the Exa API.