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HORD v. COMMISSIONER

Docket No. 6386-99.

79 T.C.M. 1958 (2000)

T.C. Memo. 2000-147

Debra J. Hord, v. Commissioner.

United States Tax Court.

Filed April 24, 2000.

Attorney(s) appearing for the Case

Sallie W. Gladney and Teresa J. Womack, for the petitioner. John D. Faucher and Gordon P. Sanz, for the respondent.

MEMORANDUM OPINION

THORNTON, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction. Respondent contends that petitioner failed to file a timely petition within the 90-day period prescribed in section 6213(a).1 On October 25, 1999, the Court heard evidence and argument on respondent's motion.

Background

Respondent determined a deficiency of $9,867 in Federal...

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