Question

Find Kathryn Bernal, 120 T.C. 102 (2003), and answer the following questions.

1. What was the docket number?
2. When was the dispute filed?
3. Who is the respondent?
4. Who was the attorney for the taxpayers?
5. Who was the judge who wrote the opinion?
6. What was the disposition of the dispute?

Answer 1

a)The docket number of Kathryn Bernal, 120 T.C. 102 (2003):

Docket number 930-02.

b)Dispute Filed on February 20, 2003.

c) Respondent is David Jojola for the IRS.

d) Kathryn Bernal, the taxpayer, acted as her own attorney.

e) This case was assigned to and written by the Chief Trial Judge Peter J. Panuthos.

f) The court granted respondent’s (IRS) motion to dismiss for lack of jurisdiction. Taxpayer mailed her petition beyond the 3-year available time period.