Nappi v. Commissioner
United States Tax Court
Respondent mailed the petitioner a statutory notice of deficiency in Federal income tax for the year 1969 on May 28, 1971. After receiving the notice of deficiency, the petitioner, through his representative, provided additional information to an Internal Revenue Service auditor which resulted in adjustments being made to the determined deficiency. On Sept. 24, 1971, the petitioner was notified of the changes.
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Respondent mailed the petitioner a statutory notice of deficiency in Federal income tax for the year 1969 on May 28, 1971. After receiving the notice of deficiency, the petitioner, through his representative, provided additional information to an Internal Revenue Service auditor which resulted in adjustments being made to the determined deficiency. On Sept. 24, 1971, the petitioner was notified of the changes. On Oct. 22, 1971, which was 147 days after the notice of deficiency was mailed, a petition was sent by certified mail to the Court. Held: (1) The petition was not filed within the time…
1Opinion of the Court
OPINION
Dawson, Judge:
This case is before us on respondent’s motion to dismiss for lack of jurisdiction.
Petitioner’s legal residence was Covina, Calif., when he filed his petition in this proceeding.
A statutory notice of deficiency was mailed by respondent to the petitioner on May 28, 1971, determining an income tax deficiency of $889.96 for the year 1969. After he received the notice of deficiency, the petitioner, through this representative, contacted the Office Audit Group of the Internal Revenue Service in Los Angeles and furnished the auditor with additional information. On September 24,…
2Cases cited8 opinions
- William O'Dwyer and Sloan O'Dwyer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Moffat v. CommissionerUnited States Tax Court · 1966
- O'Dwyer v. CommissionerUnited States Tax Court · 1957
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1947
- Rappaport v. CommissionerUnited States Tax Court · 1971
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- Arch Mineral Corporation v. Director, Office of Workers' Compensation Programs, United States Department of LaborCourt of Appeals for the Seventh Circuit · 1986
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