Smith v. Commissioner
United States Tax Court
In 2007 P and her daughters moved from San Francisco to Canada and became permanent residents of Canada. P continued to own a home and maintained a post office box in San Francisco. In December 2007 P returned to San Francisco to move her remaining furniture to Canada. On Dec. 27, 2007, while P was in San Francisco, R mailed a deficiency notice to P's San Francisco post office box. P did not pick up the notice and on Jan. 8, 2008, returned to Canada.
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In 2007 P and her daughters moved from San Francisco to Canada and became permanent residents of Canada. P continued to own a home and maintained a post office box in San Francisco. In December 2007 P returned to San Francisco to move her remaining furniture to Canada. On Dec. 27, 2007, while P was in San Francisco, R mailed a deficiency notice to P's San Francisco post office box. P did not pick up the notice and on Jan. 8, 2008, returned to Canada. On May 2, 2008, P received a copy of the notice, and on May 23, 2008, she filed a petition with the Court. R filed a motion to dismiss for lack…
1Opinion of the Court
Foley, Judge:
The issue for decision is whether petitioner, pursuant to section 6213(a), had 90 or 150 days to file her petition with this Court.1
FINDINGS OF FACT
Petitioner and her husband untimely filed a joint Federal income tax return relating to 2000. Subsequently, the Internal Revenue Service selected petitioner and her husband’s 2000 return for examination. On November 4, 2004, petitioner and her husband signed a Form 872-1, Consent to Extend the Time to Assess Tax As Well As Tax Attributable to Items of a Partnership, relating to 2000. On October 31, 2006, petitioner and her husband…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Monge v. CommissionerUnited States Tax Court · 1989
- Looper v. CommissionerUnited States Tax Court · 1980
- Harold Patz Trust v. CommissionerUnited States Tax Court · 1977
- Lewy v. CommissionerUnited States Tax Court · 1977
9 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- SECC Corp. v. CommissionerUnited States Tax Court · 2014
- Comparini v. Comm'rUnited States Tax Court · 2014
- American Airlines, Inc. v. CommissionerUnited States Tax Court · 2015
- Thomas M. Comparini & Vicki Comparini v. CommissionerUnited States Tax Court · 2014
- Comparini v. Comm'rUnited States Tax Court · 2014
7 more not listed; retrieve them via the Exa API.