James and Beverly Donehy - Page 2

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               This case is before the Court on respondent's Motion to                
          Dismiss for Lack of Jurisdiction, filed pursuant to Rule 53.  The           
          issue that we must decide is whether petitioners filed their                
          petition with the Court within the time period prescribed by                
          section 6213(a).                                                            
               At the time that the petition was filed with the Court,                
          petitioners' mailing address was 1596 Shallowwell Road, Manakin             
          Sabot, Virginia 23103-2312 (the Manakin Sabot address).                     
               On January 16, 1996, respondent mailed a notice of                     
          deficiency to petitioners.  In the notice, respondent determined            
          a deficiency in petitioners' Federal income tax for the taxable             
          year 1993 in the amount of $11,622, as well as an accuracy-                 
          related penalty under section 6662(a) in the amount of $2,324.              
          The notice of deficiency was mailed to petitioners by registered            
          mail at the Manakin Sasbot address.                                         
               On May 1, 1996, a petition was filed with this Court seeking           
          a redetermination of a portion of the deficiency determined by              
          respondent for the taxable year 1993.2  The petition was executed           
          by Arlene Berliner (Ms. Berliner), an individual associated with            

          2 The petition disputes only $9,526 of the $11,622                          
          deficiency determined by respondent.  Further, the petition does            
          not contest or otherwise place in dispute any portion of the                
          accuracy-related penalty.  See Rule 34(b)(4) ("Any issue not                
          raised in the assignment of errors shall be deemed to be                    

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