MASINO v. COMMISSIONER

Docket No. 14987-96.

75 T.C.M. 2058 (1998)

T.C. Memo. 1998-118

Patrick Anthony Masino v. Commissioner.

United States Tax Court.

Filed March 25, 1998.


Attorney(s) appearing for the Case

Patrick A. Masino, pro se. Steven M. Roth, for the respondent.


MEMORANDUM OPINION

GERBER, Judge:

This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction, filed August 13, 1997. Respondent contends that this case should be dismissed because the petition was not filed within 90 days after the notice of deficiency was mailed pursuant to section 6213(a).1 Petitioner contends that the notice of deficiency was not mailed to his last known address pursuant to section...

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