Metropolitan Community Service, Inc. v. Commissioner
United States Tax Court
R issued a final adverse determination letter to P denying the organization tax exempt status under section 501(c)(3). A petition postmarked on the 91st day was filed with the Court on the the 95th day after issuance of the adverse determination letter. Held, under section 7428, a petition in response to an adverse determination must be filed within 90 days to be considered timely.
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R issued a final adverse determination letter to P denying the organization tax exempt status under section 501(c)(3). A petition postmarked on the 91st day was filed with the Court on the the 95th day after issuance of the adverse determination letter. Held, under section 7428, a petition in response to an adverse determination must be filed within 90 days to be considered timely. Held further, since the petition was filed beyond the 90th day after issuance of the adverse determination letter, R's Motion to Dismiss for Lack of Jurisdiction is granted.
1Opinion of the Court
METROPOLITAN COMMUNITY SERVICE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Metropolitan Community Service, Inc. v. Commissioner
Docket No. 34084-86X.
United States Tax Court
T.C. Memo 1987-240; 1987 Tax Ct. Memo LEXIS 240; 53 T.C.M. (CCH) 810; T.C.M. (RIA) 87240;
May 11, 1987.
R issued a final adverse determination letter to P denying the organization tax exempt status under section 501(c)(3). A petition postmarked on the 91st day was filed with the Court on the the 95th day after issuance of the adverse determination letter. Held, under section 7428, a petition in response to…
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