ROCHELLE v. COMMISSIONER OF INTERNAL REVENUE
United States Tax Court
R mailed to P a notice of deficiency which failed to provide a date in the section entitled "Last Day to File a Petition With the United States Tax Court" (i.e., the petition date). Although P received the notice within several days of its mailing, P did not file his petition with this Court until 56 days after expiration of the 90-day period prescribed by sec. 6213(a), I.R.C.
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R mailed to P a notice of deficiency which failed to provide a date in the section entitled "Last Day to File a Petition With the United States Tax Court" (i.e., the petition date). Although P received the notice within several days of its mailing, P did not file his petition with this Court until 56 days after expiration of the 90-day period prescribed by sec. 6213(a), I.R.C. HELD: R's failure to provide the petition date in accordance with sec. 3463(a) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 685, 767, does not render the notice of…
1Opinion of the Court
OPINION
VASQUEZ, Judge:
Respondent determined the following deficiencies in Federal income tax and section 6662(a) accuracy-related penalties:
Penalty Year Deficiency sec. 6662(a)
$229,096 $45,819 CD CD cn
34,549 6,910 CD CD 05
This case is before the Court on the parties’ cross-motions to dismiss for lack of jurisdiction. Petitioner has moved for dismissal in his favor on the ground that respondent’s notice of deficiency is invalid. Respondent moves for dismissal in his favor on the ground that the petition in this case was not timely filed. A hearing was held with respect to these motions on…
2Cases cited8 opinions
- United States National Bank v. Independent Insurance Agents of America, Inc.Supreme Court of the United States · 1993
- Monge v. CommissionerUnited States Tax Court · 1989
- Pyo v. CommissionerUnited States Tax Court · 1984
- Abeles v. CommissionerUnited States Tax Court · 1988
- Weinroth v. CommissionerUnited States Tax Court · 1980
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Diamond v. United StatesCourt of Appeals for the Federal Circuit · 2015
- Smith v. CommissionerCourt of Appeals for the Tenth Circuit · 2001
- Rochelle v. CommissionerCourt of Appeals for the Fifth Circuit · 2002
- Virgil B. Elings v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
- John C. Hom & Associates, Inc. v. CommissionerUnited States Tax Court · 2013
3 more not listed; retrieve them via the Exa API.