Horace Foster v. Commissioner of Internal Revenue

This is a petition to review an order of the Tax Court dismissing a petition for a redetermination of a tax deficiency on the ground of lack of jurisdiction for the reason that the petition was not filed within ninety (90) days from the date of mailing of a notice of deficiency to the taxpayer.

A statutory notice of deficiency was sent to Foster, taxpayer, at his address at the United States Penitentiary in Leavenworth, Kansas, by certified mail on October 6, 1969. A petition for a re-determination of the deficiency may be filed with the Tax Court within ninety (90) days. 26 U.S.C. § 6213(a).…