Clough v. Comm'r
United States Tax Court
R filed a motion to dismiss for lack of jurisdiction on the ground that Ps' petition was not timely filed. R attached a copy of the certified mail list showing that the notice of deficiency was mailed on Dec. 4, 2001. The U.S. Postal Service postmark on the envelope in which the petition was mailed was dated Mar. 21, 2002, a date more than 90 days after the mailing of the notice of deficiency.
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R filed a motion to dismiss for lack of jurisdiction on the ground that Ps' petition was not timely filed. R attached a copy of the certified mail list showing that the notice of deficiency was mailed on Dec. 4, 2001. The U.S. Postal Service postmark on the envelope in which the petition was mailed was dated Mar. 21, 2002, a date more than 90 days after the mailing of the notice of deficiency. R filed sworn declarations of the manager of the office that maintained the certified mail list stating that the list was obtained from records of that office. R also filed a declaration of a processing…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Special Trial Judge Carleton D. Powell pursuant to the provisions of section 7443A(b)(5) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Powell, Special Trial Judge:
This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction, as supplemented. Respondent contends that the Court lacks jurisdiction in this case on the ground that the petition was not filed within the time prescribed in sections 6213(a) and…
2Cases cited11 opinions
- Palmer v. HoffmanSupreme Court of the United States · 1943
- Naftel v. CommissionerUnited States Tax Court · 1985
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- Monge v. CommissionerUnited States Tax Court · 1989
- Normac, Inc. v. CommissionerUnited States Tax Court · 1988
6 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Spurlock v. Comm'rUnited States Tax Court · 2003
- David B. Greenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021
- Edward Anthony Purvis & Maureen Helena Purvis v. CommissionerUnited States Tax Court · 2020
- Burke v. Comm'rUnited States Tax Court · 2007
- Clough v. Comm'rUnited States Tax Court · 2002
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