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MICHAEL v. COMMISSIONER

Dkt. No. 5437-04L.

89 T.C.M. 808 (2005)

T.C. Memo. 2005-35

Michael and Marion Balice v. Commissioner.

United States Tax Court.

February 28, 2005.

Attorney(s) appearing for the Case

Frank J. Marcone (specially recognized), for petitioners;

Kathleen Raup, for respondent.

MEMORANDUM OPINION

MARVEL, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction on theground that the petition was not filed within the time prescribed by section 6330(d)(1)1 or section 7502.

Background

Petitioners resided in Metuchen, New Jersey, when the petition in this case was filed.

Petitioners filed late Federal income tax returns for the taxable...

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