Joanne C. Austin - Page 1

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          T.C. Memo. 2007-11                                                          


                               UNITED STATES TAX COURT                                


                           JOANNE C. AUSTIN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8766-06.              Filed January 16, 2007.               


               Joanne C. Austin, pro se.                                              
               Joan E. Steele and Melinda G. Williams, for respondent.                


                                 MEMORANDUM OPINION                                   

               ARMEN, Special Trial Judge:  This deficiency case is before            
          the Court on respondent’s Motion To Dismiss For Lack Of                     
          Jurisdiction, as supplemented.  Respondent moves that this case             
          be dismissed on the ground that the petition was not filed within