2
180, 181 and 183.1 The Court agrees with and adopts the opinion
of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
NAMEROFF, Special Trial Judge: This case is before us on
respondent's motion to dismiss for lack of jurisdiction. On
August 3, 1995, respondent sent petitioner a notice of deficiency
for the taxable year 1992 determining an income tax deficiency of
$11,294, and additions to tax under section 6651(a)(1) of $2,823,
and under section 6654(a) of $491. The time within which to file
a timely petition from that notice of deficiency expired on
November 1, 1995.
On November 13, 1995, the Court filed a petition with
respect to 1992. It is alleged therein that petitioner's mailing
address was 201 South Hazel, La Habra, California 90631. The
envelope in which the petition was mailed bore a private postage
meter stamp dated October 30, 1995, reflecting postage of 32
cents plus seven 32-cent postage stamps. The envelope contains a
series of markings which have been described as cancellation
stamps, indicating that the cancellation was done by a Los
Angeles Post Office on November 7, 1995.2
1 All section references are to the Internal Revenue Code
in effect for the years in issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
2 It is unclear whether these cancellation marks constitute
a postmark that would supersede the private postage meter stamp
and control the mailing date for purposes of sec. 7502. However,
in view of our disposition of respondent's motion, we need not
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