McKay v. Commissioner
United States Tax Court
Respondent issued a notice of deficiency on Apr. 7, 1977. In his petition filed Nov. 4, 1985, petitioner alleged that he never received the notice of deficiency for the years in issue. Petitioner's attorney, however, pursuant to a power of attorney, received a copy of the notice of deficiency and delivered it to petitioner without prejudicial delay.
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Respondent issued a notice of deficiency on Apr. 7, 1977. In his petition filed Nov. 4, 1985, petitioner alleged that he never received the notice of deficiency for the years in issue. Petitioner's attorney, however, pursuant to a power of attorney, received a copy of the notice of deficiency and delivered it to petitioner without prejudicial delay. Held: Even if the notice of deficiency was not sent to petitioner at his last known address, the notice was nevertheless valid because petitioner received actual notice of the deficiencies determined against him within sufficient time to file a…
1Opinion of the Court
WRIGHT, Judge:
This case is before the Court on the parties’ cross-motions to dismiss for lack of jurisdiction. Respondent contends that we lack jurisdiction because petitioner failed to file a petition with this Court within the time prescribed by section 6213(a).1 Petitioner seeks to have this case dismissed on the ground that the statutory notice of deficiency was not mailed, or if mailed, that it was not sent to him at his “last known address,” as that term is used in section 6212(b)(1).
Argument on both motions was heard at a trial session of the Court at Los Angeles, California. The…
2Cases cited32 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
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3Cited by60 opinions
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Horn v. CommissionerUnited States Tax Court · 1988
- Miller v. CommissionerUnited States Tax Court · 1990
- Mecom v. CommissionerUnited States Tax Court · 1993
- Smith v. CommissionerUnited States Tax Court · 2000
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