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JOHNSON v. COMMISSIONER

Docket No. 5495-87.

57 T.C.M. 363 (1989)

T.C. Memo. 1989-227

Jeffrey Johnson v. Commissioner.

United States Tax Court.

Filed May 11, 1989.

Attorney(s) appearing for the Case

Michael K. McBeath, 2820 W. Charleston Blvd., Las Vegas, Nev., for the petitioner. David W. Sorensen, for the respondent.

Memorandum Opinion

SWIFT, Judge:

This matter is before the Court on petitioner's and respondent's respective motions to dismiss for lack of jurisdiction. Petitioner's motion is based on the contention that the notice of deficiency relating to 1981 and 1982 was not sent to petitioner's last known address as required by section 6212(b).1 Respondent's motion is based on the contention that the petition was not filed within the 90...

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