James and Beverly Donehy - Page 6

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               It is clear in the present case that respondent mailed the             
          notice of deficiency to petitioners on January 16, 1996.                    
          Therefore, the 90-day period within which petitioners were                  
          required to file their petition with the Court expired on Monday,           
          April 15, 1996.  However, petitioners did not file a petition for           
          redetermination with this Court until Wednesday, May 1, 1996, the           
          106th day after the notice of deficiency was mailed.  Moreover,             
          the petition did not arrive at the Court in an envelope bearing a           
          U.S. Postal Service postmark date.  Further, it is clear that the           
          petition was deposited with the mail service of the United                  
          Kingdom.  Under these circumstances, it is evident that the                 
          "timely mailing/timely filing" provisions of section 7502 are               
          inapplicable.  It is also evident that the petition was not                 
          timely filed within the 90-day time period prescribed by section            
               We note that the only matter raised by petitioners in their            
          Objection relates to the mailing date and place of mailing of               
          their petition; i.e., "The petition was filed on April 15, 1996             
          and was mailed from New York, New York."  We must reject this               
          contention, however, because it is contrary to the record.                  

          Regs., makes the provisions of sec. 7502 inapplicable in the case           
          of foreign postmarks.  Cf. sec. 301.7502-1(c)(1)(iii)(b), Proced.           
          and Admin. Regs., which applies to domestic postmarks not made by           
          the U.S. Postal Service.                                                    

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