Brzezinski v. Commissioner
United States Tax Court
The notice of deficiency was sent by registered mail addressed to petitioners in care of their attorney and petitioners timely filed a petition requesting a redetermination of the deficiency set forth in the notice. Held, the notice was sufficient and this Court has jurisdiction within the purview of section 272 (a) of the Internal Revenue Code of 1939.
1Opinion of the Court
OPINION.
BRuce, Judge:
The question for decision is whether the notice of deficiency sent by registered mail to the taxpayers in care of their attorney at the latter’s address, and not to the last known address of the taxpayers, satisfies the requirements of section 272 (a) of the Internal Revenue Code of 19391 where the taxpayers filed a petition with this Court within 90 days after the mailing of said notice.
This Court has no jurisdiction unless a notice of deficiency is sent “to the taxpayer by registered mail” in accordance with the provisions of section 272 (a). Accordingly, a notice sent…
2Cases cited15 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Rite-Way Products, Inc. v. CommissionerUnited States Tax Court · 1949
- Arlington Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- Birnie v. CommissionerUnited States Tax Court · 1951
10 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Lifter v. CommissionerUnited States Tax Court · 1973
- Looper v. CommissionerUnited States Tax Court · 1980
- Mulvania v. CommissionerUnited States Tax Court · 1983
52 more not listed; retrieve them via the Exa API.