Monge v. Commissioner
United States Tax Court
Petitioners, husband and wife, filed a joint 1982 tax return bearing address A. Husband filed his 1983 and 1984 returns using address A, and applied for extensions of time to file his 1985 return using address B. In accordance with his regular practice, respondent did not enter the address shown on husband's extension applications into his computer records. Wife filed her 1985 return reporting address C and electing single filing status.
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Petitioners, husband and wife, filed a joint 1982 tax return bearing address A. Husband filed his 1983 and 1984 returns using address A, and applied for extensions of time to file his 1985 return using address B. In accordance with his regular practice, respondent did not enter the address shown on husband's extension applications into his computer records. Wife filed her 1985 return reporting address C and electing single filing status. Respondent entered the address and other information shown on wife's return into his computer records, but sent only a single joint notice of deficiency for…
1Opinion of the Court
WHALEN, Judge:
This ease is before the Court to decide the cross-motions of the parties to dismiss for lack of jurisdiction. The dispositive issue is whether respondent mailed the notice of deficiency to the “last known address” of both petitioners, as contemplated by section 6212.1
FINDINGS OF FACT
Some of the facts have been stipulated, and are so found. The stipulation of facts filed by the parties and the exhibits attached thereto are incorporated herein by this reference.
At the time the petition was filed in this case, Isidro P. Monge resided in Reading, Massachusetts, and Linda M. Monge…
2Cases cited24 opinions
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