Ramirez v. Commissioner
United States Tax Court
Under authority of sec. 6851 respondent made a termination assessment against petitioner, a Colombian citizen. Respondent failed to mail a notice of deficiency to petitioner within 60 days of the due date of petitioner's income tax return. Respondent subsequently mailed duplicate notices of deficiency to petitioner. Held: Sec. 6851(b) does not constitute a separate period of limitation for the mailing of a notice of deficiency.
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Under authority of sec. 6851 respondent made a termination assessment against petitioner, a Colombian citizen. Respondent failed to mail a notice of deficiency to petitioner within 60 days of the due date of petitioner's income tax return. Respondent subsequently mailed duplicate notices of deficiency to petitioner. Held: Sec. 6851(b) does not constitute a separate period of limitation for the mailing of a notice of deficiency. Therefore, the notices of deficiency mailed to petitioner are valid provided one was mailed to petitioner's last known address. Secs. 6501(a), (c)(3), 6851(b), I.R.C.…
1Opinion of the Court
GOFFE, Judge:
This case is before us on respondent’s motion to dismiss for lack of jurisdiction based upon the petition’s being filed more than 3 years after the mailing of the statutory notice of deficiency. We must now decide if a statutory notice of deficiency, mailed subsequent to a termination assessment by the Commissioner, but not within the specified period set forth in section 6851(b),1 deprives this Court of jurisdiction. If not, we must also decide whether the statutory notice of deficiency was mailed to petitioner at his “last known address” within the meaning of section 6212(b).
FIN…
2Cases cited14 opinions
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Lifter v. CommissionerUnited States Tax Court · 1973
- Looper v. CommissionerUnited States Tax Court · 1980
- Weinroth v. CommissionerUnited States Tax Court · 1980
- Houghton v. CommissionerUnited States Tax Court · 1967
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3Cited by13 opinions
- Marks v. Comm'rUnited States Tax Court · 1989
- Romano v. CommissionerUnited States Tax Court · 1993
- Congelliere v. CommissionerUnited States Tax Court · 1990
- Armstrong v. CommissionerUnited States Tax Court · 1990
- Bleavins v. CommissionerUnited States Tax Court · 1991
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