Opinion ID: 510051
Heading Depth: 2
Heading Rank: 3

Heading: The 1980 Tax Court Case

Text: 56 As discussed above, if a taxpayer wishes to litigate the merits of his tax deficiency in the Tax Court he must file a Tax Court petition within ninety days after the IRS mails him a notice of deficiency. The Taxpayers filed a Tax Court petition for 1980 on March 10, 1986, fourteen months after the time for filing a Tax Court petition based on the August 10, 1984 notice of deficiency expired. 25 The Taxpayers' petition was filed more than fourteen months after they first had reason to suspect that a notice of deficiency had been mailed and more than seven months after they first received a copy of the August 10, 1984 notice of deficiency. As a result, their case is clearly distinguishable from the precedent they rely on. 26 The Tax Court found that the Taxpayers' petition was filed out of time and dismissed their case. We find no reason to reverse the Tax Court's holding.