T.C. M em o . 2 0 1 8 -1 7 4

UNITED STATES TAX COURT
DANIEL SADEK, Pet i t i o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 2 8 9 -1 7
. Fi l edOct o b er 1 6 , 2 0 1 8
.

St ev enRay

M ath er, fo r p et i t i o ner. Eri c M . Hel l er, fo r res p o n d en t
.

M EM ORANDUM FINDINGS OF FACT AND OPINION GOEKE, Ju d g e: Th i s m at t er i s b efo re t he Co urto n th e p art i es ’ cro s s m o ti o n s t o d i s m i s s fo r l ack o f ju ri s d i ct i o n. Res p o n d en targ u es thatth e p et i t i o n
was fi l edu n t i m el y . Pet i t i o n er, h o w ev er, cl ai m s thata v al i dn o t i ce o f d efi ci en cy
was n otm ai ledt o h i s l as tkno wnad dres s . W e h o l dth atth e p et i t i o n was u n t i m el y fi led an dg ran tres p o n d en t ’ s m o t i o n t o d i s m is s .- 2
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[* 2 ] FINDINGS OF FACT So m e o f t h e fact s h av e b een s ti p u lat ed an dare s o fo u n d. Th e s t ip u l at i o n o f fact s an dth e s ti p u l at edex h i b i t s are i n co rp o rat edh erei n b y th i s referen ce. Pet i t io n er res i dedi n Cal ifo rn i a wh en h i s p et i t io n was fi l ed
. Res p o n d en td et erm i n edd efi ci en ci es i n p et i ti o n er’ s Fed eral i n co m e t ax o f $ 6 ,9 1 8 ,1 3 9 an d$ 1 9 ,7 8 1 ,0 0 1 fo r 2 0 0 5 an d 2 0 0 6 , res p ect i v el y . Res p on d en tal s o d et erm i n edad d i t i o ns t o t ax o f $ 3 ,4 5 5 ,9 8 0 .7 5 fo r fai l u re t o p ay fo r 2 0 0 5 u nd er
s ect i on 6 6 5 1 (a)(2 ), o f $ 4 ,4 50 ,7 2 5 .2 3 fo r fai l u re t o fi l e fo r 2 00 6 u n d er s ect i o n 6 6 5 1 (a)(1 ), o f $ 4 ,9 45 ,2 5 0 .2 5 fo r fai l u re t o p ay fo r 2 00 6 u n der s ect i o n 6 6 5 1 (a)(2 ),
an d o f $ 9 3 6,1 1 5 .5 5 fo r fai l u re t o p ay es t i m at edi n co m e t ax fo r 2 0 0 6 u nd er s ect i o n 6 6 5 4
. 1 Accu racy -rel at edp en al t i es t o t al i n g $ 1 ,3 8 3 , 6 27 .8 0 were al s o d et erm i n ed
u n d er s ect i o n 6 6 6 2 (a). OnAu gu s t 2 5 , 2 0 1 1 , a n o t i ce o f d efi ci en cy was m ai l ed , b y cert ifi edm ai l , t o p et i t i o ner’ s Cal i fo rn i a ad dres s an d h is Nev ad a ad dres s . Pet i t io n er fi ledh i s p et i t io n wi t h th i s Co u rto n J an u ary 4 , 2 0 1 7
. I. Res p o n d en t ’ s At t em p t s To Det erm i n e Pet i t i o ner’ s Las tKn own Ad dres s Acco rd i ng t o res p o nd en t ’ s reco rd s th e Cal i fo rn i a ad dres s was p et it i on er’ s l as tkn o wnad dres s wh en the n o t i ce o f d efi ci en cy was m ai l ed . Atth att i m e

1 Un l es s o t h erwi s e i nd i cat ed , al l s ect i o n referen ces are t o th e In t ern al Rev en u e Co de as am en d edan di n effect fo r t h e y ears ati s s u e, an dal l Ru l e referen ces are t o th e Tax Co u rtRu l es o f Pract i ce an dPro cedu re.- 3
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[* 3 ] p et i t i o n er’ s m o s trecen t l y fi l edan d p ro ces s edFed eral t ax return was fo r 2 0 0 5
. Pet i t io n er’ s 2 0 0 5 retu rn was fi l edo n M ay 2 1 , 2 0 0 9 , an d rep o rt edthe Cal i fo rn i a ad dres s . Th e Nev ad a ad dres s was th e ad dres s o f reco rd i n a b an krup tcy p ro ceed in g p et i t i o n er fi l edo n Oct o b er 1 9, 2 0 0 9 . Pet it i on er’ s b an krup tcy cas e was d i s m i s s edo n Ap ri l 2 4 , 2 0 1 2. Pet i t i o n er res i d ed o uto f t h e co u n t ry , i n Bei ru t , Leb an o n , wh en th e n o t i ce o f d efi ci en cy was m ai l edt o h i m . Ap p eal s Offi cer (AO) Lau ra Zh o uwas as s i g n ed t o p et i ti o n er’ s cas e, an d p et i t i o n er was rep res en tedb y Pat ri ckM cGi n ni s . Duri ng th e p en d en cy o f p et i t i o n er’ s ap peal , AO Zh ou an dM r. M cGi n n i s co m m u n i cat edab o u tp et it i o n er’ s l o cat io n . M r. M cGi n n i s i n fo rm edAO Zh ou th atp et i t i o n er was o u to f t h e co u n t ry , b u tAO Zh o uwas u n ab l e t o g eta n ew ad dres s fro m M r. M cGi n n i s d es p i t e rep eat edat t em

p t s . AO Zh o un ev er s p o ke d i rect l y wi t h p et i ti o n er, an dM r. M cGi n ni s rep res en t edt o AO Zh o uth atp et i t i o n er h adcu to ff co n t act wi t h h i m as wel l
. II. Pet i t i o ner’ s Co n t actW i t h U.S. Go v ern m en t Offi ci al s i n Bei ru t Pet i t i o ner res i dedi n Bei ru t , Leb an o n , fro m Sep t em b er 2 01 0 t hro u g h M ay 2 0 1 4 . Duri n g th i s t i m e p et i t i o n er was th e s ub jecto f an o n g o i n g i n v es t i g at i o n b y t h e Fed eral Bu reau o f In v es t i g at i o n (FBI) rel at i n g t o h is m o rt gag e l en d i ng- 4
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[* 4 ] co m p an y , wh i ch wen to u to f b u s in es s i n 2 0 0 7. 2 FBI Ag en tPau l Bo n i n was
as s i g n edt o th e i n ves ti gat i o n reg ard i n g p et i t i o n er. Ag en tBo ni n was aware t h atp et it i o n er h adl eftth e co u n t ry b u twas u n ab l e t o p ro v i d e an ex actd at e. He was s ub s eq u en t l y i n fo rm edwh en p et it io n er ret u rn ed t o the co u n t ry al t h o u gh th e i n v es t i g at i o n h ad cl o s edb y t h atp o i n t . Whi l e o u to f t h e co u n t ry , p et i t i o n er m ad e s ev eral p h o n e cal ls t o FBI ag en t s as s ig n ed t o h i s cas e, i n cl u d i n g Ag en tBo n i n , i n qu i ri n g ab o u tth e s t atu s o f t h e i n ves t i g at i o n . Ag en t Bo n i n kn ew t h atp et i ti o n er was o u to f t h e co u n t ry b u td i dn o th av e a s p eci fi c ad dres s fo r p et i t io n er. Iti s n o t FBI p o li cy t o s h are d et ai l s o f an o n g o i n g cri m i n al i n v es t i g at i o n wi t h res p o n d en t ’ s n o n -l aw-en fo rcem en tem p l o y ees , an d Ag en t Bo n i n wo u l dn o t h av e s h ared an y i n fo rm at i o n wi t h a m em

b er o f res po n d en t ’ s ci v i l d i v i s i on . Pet i t i o ner co n ced edh e d i dn o tp ro v i d e a n ew ad dres s t o res p o n d en t , n o r d i d h e fi l e a ch an g e o f ad dres s fo rm wi t h t h e U.S. Po s t al Serv i ce. OPINION Th e Tax Co u rt i s a co u rto f l i m i t ed ju ri sd i ct i o n , an dwe m ay ex erci s e t h at ju ri s d i ct i o n o n l y

t o the ex ten tau t h o ri zedb y Co n g res s. Naft el v . Co m m i s s io n er,

2 Th e FBI i nv es t ig at i o n co n cl u d ed wh i l e p et i t i o n er was i n Leb an on , b u tan ex actd at e d o es n o t ap p ear i n th e reco rd
.- 5
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[* 5 ] 8 5 T.C. 5 2 7 , 5 2 9 (1 9 8 5 ). Th e Co u rt ’ s ju ri sd i ct i o n t o red et erm i n e a d efi ci en cy d ep en d s up o n th e i s s uan ce o f a v al i dn o t ice o f d efi ci en cy an da t i m el y fi l ed p et i t i o n . Id . at5 3 0 ; s ee s ecs . 6 2 1 2 an d6 2 1 3(a); Ru l e 1 3 (a), (c). Th e Co m m i s s i o n er m

u s tm ai l th e n o t i ce o f d efi ci en cy t o t he t ax p ay er’ s l as t kn o wn ad dres s ; i f t h e Co m

m i s s i o n er fai l s t o d o s o , we h av e n o ju ri s d i ct i o n o v er t h e
m at t er. DeW el les v . Un i t edSt at es , 3 7 8 F.2 d3 7 , 3 9 (9 t h Ci r. 1 9 6 7 ). If, h o w ev er, t h e n o ti ce i s p ro p erl y

s en t , th e t ax p ay er m

us tfi le h is p et it i on wi t h i n t h e s t atu t o ri l y p ro s cri b edp eri o d , o r we are l i k ewi se wi t h ou t ju ri s di ct i o n . Id
. Pet i t i o ner arg u es th atwe l ackjuri s di ct io n b ecau s e a v al i dn ot i ce o f d efi ci en cy

was n ev er m ai l edt o h i s l as tkno wnad dres s . Res p o n den tco u n t ers th at we l ackjuri s d i ct i on b ecau s e p et i t i o n er fai l ed t o fi l e a t im el y p et i t i o n . Iti s cl ear t o
u s th atwe d o n o th av e ju ri s d ict i o n o v er t h is d i s p u t e. Nev ert h el es s , s i n ce t h e b as i s fo r o u r d i s m i s s al m ay

affect res p o n den t ’ s o r p et it i on er’ s ri g h t s an drem ed i es u n d er t h e l aw, we m

u s td et erm i n e t he p ro p er g ro u n d fo r d i s m i s s al . See Ken n ed y v . Co m m i s s i o n er, 1 1 6 T.C. 2 5 5 , 2 6 1 (2 0 0 1); Sh el t o n v . Co m m i s s i on er, 6 3 T.C. 1 9 3 , 1 9 6 -1 9 7 (1 9 7 4 ). I. Th e No t i ce o f Defi ci en cy W as Sen tt o Pet i t i o n er’ s Las tKn o wn Ad dres s . If t h e Secret ary

d et erm i nes a d efi ci en cy , h e m ay s en dn o t i ce o f t h e d efi ci en cy

t o the t ax p ay er b y

cert i fi edm ai l . Sec. 6 2 1 2 (a). Su ch a n o t i ce i s a- 6
-

[* 6 ] n eces s ary

p rereq u i s i t e t o t h i s Co u rt ’ s h av i n g ju ri s di ct i o n t o red et erm i n e a d efi ci en cy . Ru l e 1 3 (a). Th e d i s p u t e i n th is cas e i s o v er t h e p ro p er ad dres s t o s en d t h e n o ti ce o f d efi ci en cy

t o . Res p o n d en tcl ai m s thatth e n o t i ce i s p ro perl y ad dres s ed t o p et i t i on er’ s l as t kn o wn ad dres s . Pet i t i o n er cl ai m s thatres p o n den twas , o r s h o ul dh av e b een , aware t h atth e ad dres s es h e s en t t h e n o t i ce t o were n o l o n g er v al id . Pet i t i o ner wo u l d h av e u s i m

p o s e an u n du e i n v es t i g at o ry b u rd eno n t o res p o nd en t an d i m p u t e t o h i m t h e kn owl ed ge o f t h e en t i re Fed eral Go vern m en t . W e d ecl i n e t o d o s o. Sect io n 6 2 1 2 (b )(1 ) p ro v i d es th ata d efi ci en cy n o t i ce s en tt o t h e t ax p ay er’ s

“ l as tkn o w n ad dres s , s h al l b e s u ffi ci en t ”. See Al t a Si erra Vi s ta, In c. v . Co m m i s s i o n er, 6 2 T.C. 3 67 , 3 7 4 (1 9 7 4 ), aff’ d wi t h o u t p ub l is h edo pi n i o n , 5 3 8 F.2 d3 3 4 (9 t h Ci r. 1 9 7 6). Sect i o n 3 0 1 .6 2 12 -2 (a), Pro ced . & Ad m i n . Reg s ., fu rt h er
ex p lai n s : “ A t ax p ay er’ s l as t kn o wnad dres s i s the ad dres s th at ap pears o n th e t ax p ay er’ s m o strecen t l y

fi l edan dp ro p erl y

p ro ces sedFed eral t ax retu rn , u nl es s t h e In t ern al Rev en u e Serv i ce (IRS) i s g i v en cl ear an d co n ci s e n o t i fi cat i o n o f a d i fferen t ad dres s .” Atth e t im e t h e n o t i ce o f d efi ci en cy was m ai l ed , p et i ti o n er’ s m os trecen t l y fi led an dp ro perl y

p ro ces sed Fed eral t ax return was fo r 2 0 0 5. Th at retu rn rep o rt ed t h e Cal i fo rn ia ad dres s . Pet it i o n er fai ledt o fi l e a Fed eral t ax retu rn fo r 2 00 6 , an d- 7
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[* 7 ] h i s retu rn s fo r 2 0 07 th ro u gh 2 0 11 were n o t fi l edu nt i l Au g u s t2 8 , 2 0 1 4. Fu rt h er, p et i t i o n er p ro v i d edn o n o t i fi cat i o n t o res p o nd en to f a d i fferen tad dres s . Ou r jo b i s t o d et erm i ne wh at res p o n d en tkn ew reg ard i n g p et i t i o n er’ s l as tkn o wn ad dres s , n o twh at m ay i n fact b e p et i ti o ner’ s m o s tcu rren tad dres s . See Al ta Si erra Vi s t a, In c. v . Co m

m i s s i o n er, 6 2 T.C. at 3 7 4
. Pet i t i o ner arg u es th atres p o n den th adam p l e n o t i fi cat io n th at h e n o l o n g er
res i dedatth e Cal ifo rn i a o r t h e Nev ad a ad dres s . Fi rs t , p et i t i o n er arg u es th atth e b an krup t cy

p ro ceed i n g res p o n d en trel i edo n t o as cert ai n t h e Nev ad a ad dres s al s o
s h o wedth at t h e au t o m at i c s t ay h adb een l i ft edt o al l o w s ecu redcred i t o rs t o fo recl o s e o n b o t h t h e Cal ifo rn i a an dNev ad a p ro p ert i es . Th i s arg u m en t i s
u n av ai l i n g fo r s ev eral reas o n s . As res p o n d en tp o i n t s o u t , th e p ub li c b an krup t cy fi li n g s s h o w o n l y

th atth e au t o m at i c s t ay

was l i ft ed t o al lo w fo r a fo recl os u re s al e; t h ey d o n o tp ro v i d e ev i den ce t hatan y fo recl o su re s al e act u al l y t o o kp lace. Fu rt h erm o re, ev en as s u m i n g a fo recl o s u re s al e o ccu rred , th e o n l y “ d i fferen t ad dres s ” p ro v i dedi n t h e b an krup t cy fi li n g s was th e Nev ad a ad dres s, wh i ch
res p o n d en t s en ta co py

o f t h e d efi ci en cy

n o t i fi cat i o n t o . Fi n al ly , s ect i o n 3 0 1 .6 2 1 2 -2 (b )(1 ), Pro ced . & Ad m i n . Reg s . , m ak es cl ear t h at“ ch an ge o f ad dres s i n fo rm at i o n th ata t ax p ay er p ro v i d es t o a t h irdp art y * * * i s n o tcl ear an d co n ci s e
n o t i fi cat i o n o f a d ifferen tad dres s ”.- 8
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[* 8 ] Nex t , p et i t i o n er arg u es th at “ [v ] i rtu al l y th e en t ire fed eral g o v ern m en tkn ew wh ere” p et i t io ner was . Th i s arg u m en tt o o i s wi t h o u tm eri t. Al t h o ug h p et i t i o n er p res en t edev i d en ce t h atth e FBI was aware h e h adl eftth e co u n t ry an dwas
s p en di n g t i m e i n Leb an o n , fo rm er FBI Ag en t Bo n i n t es t i fi edattri al th ath e h ad h ad n o s p eci fi c ad dres s fo r p et it i o n er. Fu rth er, ev en i f h e h adh adan ad dres s fo r p et i t i o n er, Ag en tBo n i n t es t i fi edh e wo u l dn o th av e s h ared an y i n fo rm at i o n ab o u t h i s i n v es t i g at i on wi t h res p on den t ’ s ci v i l d i v is io n . Pet i t i on er al s o cl ai m s th ath e
ren ewedh i s U.S. p as s po rtwh i l e i n Bei ru t an dp ro vi d ed t h e St at e Dep art m en twi t h h i s Leb an o n ad dres s as p arto f t h atp ro ces s . Ho wev er, n o co rro bo rat i n g ev i d en ce
was ev er i n t ro du cedt o s h ow an ad dres s was actu al l y p ro v i d ed . M o rev er, ev en i f p et i t i o n er p ro v i d edan ad dres s t o t h e St at e Dep art m en t wh i l e i n Leb an o n, “ ch an g e
o f ad dres s i n fo rm at i o n th at a t ax p ay er p ro v id es t o * * * an o t h er g o v ern m en t ag en cy , i s n o t cl ear an dco n ci s e n o t i fi cat i o n o f a d ifferen t ad dres s .” Sec. 3 0 1 .6 2 1 2 -2 (b )(1 ), Pro ced . & Ad m i n . Reg s . Fi n al l y , p et i t i o n er arg u es th atres p o n den th ad act u al n o t i ce t hatp et i t i o n er n o l o n g er res i d edatei t h er ad dres s h e s en tth e n o t i ce o f d efi ci en cy t o . Th i s n o t i ce, p et i t i o n er arg u es , was g i v enwh en h i s rep res en t at i v e, M r. M cGi n n i s , t ol dAO Zh o u t h ath i s cl i en twas o u to f t h e co u nt ry . Ho wev er, t h e reco rdo f AO Zh o u ’ s
an d M r. M cGi n ni s ’ s i n t eract i o ns s h ow M r. M cGi nn i s h i m s el f d idn o t h av e a- 9
-

[* 9 ] d i fferen tad dres s fo r p et it i o n er. AO Zh o u m ad e rep eat edat t em p t s t o o b t ai n
an ad dres s fro m

M r. M cGi n n i s, b u tt o n o av ai l . Pet i ti o n er s u g g es t s res p o n d en t
was n otd i l i g en ten o u g h i n h i s effo rt s t o o b t ai n p et i t i o ner’ s n ew ad dres s , b u t p et i t i o n er’ s o wnrep res en tat i v e co u ldn o tfi n dp et i t i o ner an d p et i t i o n er ad m i t t edh e h ad l i t tl e co m

m un i cat i o n wi t h M r. M cGi nn i s . Th e Co m m is s i o n er m

u s tex erci s e “ reas o n ab l e d i li g en ce i n as cert ai n i n g th e t ax p ay er’ s co rrect ad dres s .” W al l i n v . Co m m is s i o n er, 7 44 F.2 d 6 7 4 , 6 7 6 (9 t h Ci r. 1 9 8 4 ) (q u o t i n g Al t a Si erra Vi st a, In c. v . Co m m i ss i o n er, 6 2 T.C. at3 7 4 ), rev ’ g T.C. M em o. 1 9 8 3 -5 2 . Res p o n d en t arg u es th atW al li n m ay n otap p l y

b ecau s e h e was
n o taware t h atthe ad dres s o n fi l e fo r p et i t i o n er was i n v al i d . W e fi n dn o s u ch t ri g g eri n g req u i rem en t i n th e s t an d ardap p l i edi n W al l i n . 3 Pet i t i o n er wo u ldh av e
u s h o l dth atres p o n d en tfel l s h o rto f t h e m arki n h i s effo rt s t o d et erm in e p et i t i o n er’ s l as tkn o wnad dres s. Ho wev er, “ [a] d m i n is t rat i v e real i t ies d em an dth at t h e b u rd en fal l up on th e t ax p ay er t o k eep t h e Co m m i s s i on er i n fo rm edas t o h i s p ro p er ad dres s .” Al t a Si erra Vi s t a, In c. v . Co m m i s s io n er, 6 2 T.C. at3 7 4 . Inl i g h t

3 Th e Co urt o f Ap p eal s h el dth at “ i n l i g h t o f t h e fact thatth e IRS h adn o t i ce t h atW al l i n h adm o ved ,” t h e Co m m i s s i o n er d i dn o tex erci s e reas o n ab l e d i l i g en ce. W al l i n v . Co m

m i s s i o n er, 7 44 F.2 d6 7 4 , 6 7 7 (9 th Ci r. 1 98 4 ), rev ’ g T.C. M em o . 1 9 8 3 -5 2 . Ho wev er, t h e Co u rto f Ap p eal s d i d n o th o l dth atth i s was a p rereq u i s i t e t o ap p ly i ng th e reas o n ab l e d i li g en ce s t an d ard . Id
.- 1 0 -

[* 1 0 ] o f t h is b u rd en , we are co n v i n cedth atres p o n d en tex erci s edthe ap p ro p ri at e l ev el o f d i l i g en ce i n s eek i n g p et i t i o n er’ s l as tkn o wnad dres s . In W al l i n t h e Co m

m i s s i on er t o o ks ev eral s t ep s t o fi n d t h e t ax p ay er’ s l as t kn o wn ad dres s . Th e Co u rto f Ap p eal s , h o wev er, h el dh i s effo rt s t o b e i n s u ffi ci en t b ecau s e th e Co m

m is s i o n er co u l dh av e fo u n d t h e co rrect ad dres s b y p erfo rm i n g a
s i m p l e co m p u ter s earch i n h i s o wnreco rd s . W al l i n v . Co m m i s s i o n er, 7 4 4 F.2 dat 6 7 7 . No an al o g o us s i tu at i o n ex i s t s h ere. Res p o n d en tco u l dn o th av e fo u n d p et i t i o n er’ s l as tkn o wnad dres s b y m erel y s earch i n g h i s i n t ern al reco rd s . In fact al l o f t h e reco rd s res po n d en t h adfo r p et it i o n er i n d i cat edth at h e s ti l l res i d edatth e Cal i fo rn i a ad dres s . Atth e t im e res p on d en t m ai l edth e n ot i ce o f d efi ci en cy , p et i t i o ner’ s l as t kn o wn ad dres s was th e Cal ifo rn i a ad dres s. Pet i t i o n er cl ai m s h e d idn o t b eco m e
aware o f res p o nd en t ’ s n o t i ce o f d efi ci en cy u n t il retu rn i n g t o th e Un i tedSt at es i n M ay 2 0 1 4 . Ho wev er, b y

m erel y m ai l i n g th e n ot i ce t o p et i t i o n er’ s l as tkno wn ad dres s , res p o n d en ts at i sfi edth e s t atu t o ry n o t ice p ro cedu re. Pet it i o n er ad m i t s h e
n ev er up d at edh is ad dres s wi th res p o n den t . Ev en i f “ [v ] i rtu al ly th e en ti re fed eral g o v ern m en tkn ew wh ere” p et i t i o n er was , res p o n d en t d i dn o t. Pet i t i o n er h adam p l e
o p p o rtu ni t y

an dm ean s t o up d at e h i s ad dres s wi t h res p o n d en t . He ch o s e n ott o d o- 1 1 -

[* 1 1 ] s o an dn ow m

u s taccep tth e co n s eq u en ces o f h i s fai l u re. See Al t a Si erra Vi s t a, In c. v . Co m

m i s s i o n er, 6 2 T.C. at 3 7 4
. 4 II. Th i s Co u rtHas No J uri s d i ct io n Ov er Pet i t i o n er’ s Un t i m el y Fi l ed Pet i t i o n . Hav i n g fo u n dth atth e n o t i ce o f d efi ci en cy was m ai l edt o p et it i on er’ s l as t kn o wn ad dres s o n Au g u s t2 5 , 2 0 1 1 , we m u stn o wd et erm i n e wh et h er we h av e ju ri s d i ct i o n t o h ear p et i t io n er’ s cl ai m . To b e v al i d a p et i t i o n m u s t b e fi l ed

“ [w] i t h i n 9 0 d ay s , o r 1 5 0 d ay s i f t h e n o t ice i s ad dres s edt o a p ers o n o u t s i d e t h e Un i ted St at es , aft er t h e n o t i ce o f d efi ci en cy * * * i s m ai l ed ”. Sec. 6 2 1 3 (a). 5 Th i s
ru l e ap p l i es ev en i f t h e t ax p ay er n ev er recei v es th e n o t i ce. DeW el les v . Co m m i s s i o n er, 3 7 8 F.2 dat3 9
. In t h i s cas e, h o wev er, p et i t i o n er was i n vo l v edi n a b an krup t cy

p ro ceed i n g i n Las Veg as , Nev ad a, at t h e t i m e t h e n o t i ce was m ai l ed ,

4 Pet i t i on er i n i t i al l y

cl ai m edth at res p o n d en ts en tth e n o t i ce o f d efi ci en cy b ey o n d t he s t atu t o ry

p eri o d . W e fi n dth i s arg u m en twi t h ou tm eri t . Gen eral l y , s ec. 6 5 0 1 (a) p ro v i d es th atth e Co m m i s s i o n er m

u stas s es s an y

i n co m e t ax o r i s su e a n o t i ce o f d efi ci en cy

wi t h i n t h ree y ears aft er a t ax p ay er fi l es a ret u rn . Inthi s cas e res p o n d en t i s s ueda d efi ci en cy n o t i ce o n Au g u s t2 5 , 2 0 1 1. Pet i t io n er d i d n o tfi l e h i s 2 0 0 5 retu rnu n t i l M ay 2 1 , 2 0 0 9 , l es s t h an th ree y ears b efo re t he n o t ice’ s i s su an ce. Ad d i t i o n al ly , p et i ti o ner d i dn o tfi l e a 2 0 06 retu rn atal l ; t h erefo re, t h ere i s n o l i m i t at i o n s p eri o d . Sec. 6 5 0 1 (c)(3 ).

5 Th ere i s a qu es t i o n i n thi s cas e as t o wh et h er t h e 9 0 - o r th e 1 50 -d ay p eri o d wo u l dap p l y ; p et i t i o n er res i d edi n Leb an o n atth e t i m e t h e n o t ice o f d efi ci en cy was m ai l ed , b u tth e n o t i ce was ad dres s edt o p et i t i o n er’ s l as tkno wnad dres s , wh i ch was i n the Un i t edSt at es . W i t h o u tan s weri n g th i s qu es t i o n , we wi l l as s u m e th e 9 0 -d ay p eri o dap p l i es . Ap pl i cat i on o f ei t h er p eri o dwo u l dreach the s am e res u l t --i .e. th e p et i t i o n was u n t i m el y .- 1 2 -

[* 1 2 ] an d t h e au t o m at i c s t ay b arred h i s fi l i n g a p et i t i o n. Th e 9 0 -d ay fi l i ng d ead li n e was s u sp en d edwh i l e t h e au t o m at i c s t ay was i n effect an d fo r 6 0 d ay s aft er i twas l i ft ed . Sec. 6 2 1 3(f). Pet i t i o ner’ s b an krup tcy

cas e was d i s m i ss edo n Ap ri l 2 4 , 2 0 12 , an d t h e
au t o m at i c s t ay

was l ift ed
. 6 Th ereaft er, p et it i o n er h adu n t i l Sep t em b er 2 1 , 2 0 1 2 , wh i ch was n o t a Sat u rd ay , Su n d ay , o r l eg al h o l i d ay i n th e Di s t ri cto f Co lu m

b i a, t o fi le h is p et i t i o n wi t h t h e Co u rt . See s ec. 6 2 1 3(a), (f). In st ead , p et i ti o n er wai t ed
u n t i l J an u ary

4 , 2 0 1 7 , t o fi l e--1 ,5 6 7 d ay s b ey o n dth e s t atut o ry p eri o d fo r d o i n g s o . Pet i t i o ner fi l edh i s p et i t io n o v er fo u r y ears aft er t h e s t atu t o ry wi n d o w fo r d o i n g s o cl o s ed . He n ev ert h el es s s eek s rem ed y wi t h thi s Co u rt , b utwe are wi t h o u t ju ri s d i ct i o n t o h ear h i s cas e. Pet i t i o n er’ s m o t i o n t o d i s m is s wi l l b e d en ied , an d
res p o n d en t’ s m o t i o n t o d i s m is s fo r l acko f ju ri s d ict i on m u s t b e g ran t ed . In reach i n g o u r h o l d i n g , we h av e co n s i d ered al l arg u m en t s m ad e, an d , t o t h e ex t en t
n o tm en t io n edab o v e, we co n cl u d e t h ey are m oo t , i rrel ev an t, o r wi t h o u tm eri t
.

6 Res p o n d en ts u g g es t s th atth e au to m at ic s t ay i n p et i t io n er’ s b an krup t cy p ro ceed in g was i n fact l i ft edo n Decem ber 4 , 2 0 0 9 . Fo r t h e p u rp os es o f t h i s o p i n i o n i ti s n ot n eces saryt o m ak e a fact u al fi n d in g as t o wh et h er t h e au t o m at i c s t ay w as l i ft edo n Ap ri l 2 4, 2 01 2 , o r Decem b er 4 , 2 0 0 9 . Inei t h er ev en t p et i t i o n er’ s p et i t i o n was fi l edb ey o n d t h e s t atu to ry p eri o dfo r fi l i n g a p et it i o n i n t h i s cas e.- 1 3 -

[* 1 3 ] To refl ectthe fo reg o i n g , Anap p ro p ri at e o rd er an do rd er
o f d i s m i s s al fo r l acko f ju ri s d ict i on wi l l b e en t ered
.