Petition Dismissed for Untimeliness, Penalty Imposed on Taxpayers Who Altered Documents

Petition Dismissed for Untimeliness, Penalty Imposed on Taxpayers Who Altered Documents
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A petition seeking redetermination of a couple's tax deficiency was dismissed for lack of jurisdiction because it was filed after the 90-day filing period had elapsed. The envelope containing the taxpayers' petition was postmarked four days after the end of the filing period. Furthermore, the petitioners had altered the copy of the notice of deficiency that was attached to the petition as an exhibit by changing the date of issuance and the stated "Last Date to Petition Tax Court "so that it appeared that the petition was timely filed. The IRS pointed out the alteration in its motion to dismiss, and the taxpayers did not address the issue despite multiple invitations and orders from the court. A $1,500 penalty was imposed under Code Sec. 6673(a) because merely dismissing the petition would have reward the taxpayers' dishonesty by allowing them to delay payment during the course of the proceedings without penalty.

C. Samaniego, TC Memo 2008-175, Dec. 57,495(M)




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Stephen Martinez