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POLLOCK v. COMMISSIONER OF INTERNAL REVENUE

No. 17755-07.

132 T.C. No. 3

ARLENE L. POLLOCK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed February 12, 2009.

Attorney(s) appearing for the Case

Jason Grimes, for petitioner.1

Leonard Provenzale, for respondent.

OPINION

HOLMES, Judge:

The IRS sent Arlene Pollock a notice of determination denying her request for innocent-spouse relief on April 27, 2006. She filed a petition seeking review of that notice more then a year later on August 9, 2007. The Code gives taxpayers only 90 days to file. Pollock waited 469 days. Do the math, the Commissioner tells us, and dismiss her petition for lack of jurisdiction.

Not so fast, says Pollock. On the day that the Commissioner...

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