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LEFEBVRE v. COMMISSIONER

Docket No. 4610-78.

41 T.C.M. 261 (1980)

T.C. Memo. 1980-478

James K. Lefebvre, Petitioner v. Commissioner.

United States Tax Court.

Filed October 23, 1980.

Attorney(s) appearing for the Case

Joanne Rocks, for the petitioner, 8225 Manitoba Ave., Plaza del Rey, Calif. Karl D. Zufelt and Kenneth G. Gordon, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

The instant case is before this Court on each party's motion to dismiss for lack of jurisdiction. Respondent alleges that the petition herein was not filed within the statutory period prescribed by section 6213(a)1 or 7502 and petitioner contends that the notice of deficiency was not mailed to his "last known address" and thus failed to comply with section 6212(b).

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