Block v. Commissioner
United States Tax Court
Jurisdiction -- Mailing. -- A deficiency notice returned undelivered after being sent by registered mail to one address was remailed by ordinary mail to another address, and after being forwarded to a third address eventually reached the taxpayers. A petition was filed more than 90 days after the registered mailing but less than 90 days after the ordinary mailing.
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Jurisdiction -- Mailing. -- A deficiency notice returned undelivered after being sent by registered mail to one address was remailed by ordinary mail to another address, and after being forwarded to a third address eventually reached the taxpayers. A petition was filed more than 90 days after the registered mailing but less than 90 days after the ordinary mailing. Held, (1) the Court lacks jurisdiction over a proceeding commenced more than 90 days after the mailing of a deficiency notice, and (2) a letter sent by ordinary mail is incapable of giving rise to jurisdiction, the defect in mailing…
1Opinion of the Court
OPINION.
Murdock, Judge'.
The Commissioner has moved to dismiss this proceeding for lack of jurisdiction, the petitioners oppose that motion, and the parties have been heard on the motion. The Commissioner sent by registered maiJ on April 8. 1943. a notice to the petitioners that he had determined a deficiency in their income tax for the calendar year 1941 in the amount of $224.54. It was addressed to the petitioners at 2025 Eye Street. N. W., Washington, D. C. The petition in this case was filed on July 22, 1943, which was more than 90 days after April 8, 1943. The Court has only such…
2Cited by21 opinions
- Shelton v. CommissionerUnited States Tax Court · 1974
- Brzezinski v. CommissionerUnited States Tax Court · 1954
- O'Brien v. CommissionerUnited States Tax Court · 1974
- Heaberlin v. CommissionerUnited States Tax Court · 1960
- Birnie v. CommissionerUnited States Tax Court · 1951
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