Zaun v. Commissioner
United States Tax Court
Timely deficiency notices were mailed to petitioners and they filed their petitions before the expiration of the 90-day period specified in sec. 6213(a), I.R.C. 1954. They received oral notice of the mailings prior to the expiration of such period but did not receive the written notices until after such expiration, which nevertheless was within the applicable period for assessment.
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Timely deficiency notices were mailed to petitioners and they filed their petitions before the expiration of the 90-day period specified in sec. 6213(a), I.R.C. 1954. They received oral notice of the mailings prior to the expiration of such period but did not receive the written notices until after such expiration, which nevertheless was within the applicable period for assessment. Held, despite some confusion as to petitioners' "last known address," the timely filing of the petitions was sufficient to confer jurisdiction on the Court and petitioners' motions to dismiss for lack of…
1Opinion of the Court
opinion
Tannenwald, Judge:
Separate deficiency notices were mailed to Richard A. Zaun and Lois Jean Zaun, who at all times pertinent resided together as husband and wife, on or about December 18, 1970. The notices were addressed to each of them at Post Office Box 7126, Ludlum Branch, Miami, Fla. 33155. This was the address shown on Mr. Zaun’s tax return for the calendar year at issue herein. Mrs. Zaun did not file a return for that year. Mr. Zaun and Mrs. Zaun each forwarded a petition to the Court in an envelope bearing the postmark date of March 18, 1971, the 90th day after the date of the…
2Cases cited4 opinions
- Lifter v. CommissionerUnited States Tax Court · 1973
- Birnie v. CommissionerUnited States Tax Court · 1951
- Teitelbaum v. CommissionerUnited States Tax Court · 1963
- Cox v. CommissionerUnited States Tax Court · 1970
3Cited by34 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Looper v. CommissionerUnited States Tax Court · 1980
- Mulvania v. CommissionerUnited States Tax Court · 1983
- Shelton v. CommissionerUnited States Tax Court · 1974
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