Benjamin V. Gomez - Page 4

          requested that the Court sanction respondent in the amount of               
          $350.  In response to petitioner's Supplemental Opposition,                 
          counsel for respondent requested sanctions against petitioner's             
          counsel under section 6673(a)(2).                                           
               At the hearing held in this matter, no witnesses were                  
          presented on behalf of petitioner, although petitioner's counsel            
          alleged he had timely mailed the petition and amended petition as           
          demonstrated by the postage meter marks on the original envelope            
          and on the certificate of service on the amended petition.                  
          Respondent presented the testimony of Patricia Ann Morgan, a                
          witness from the U.S. Postal Service who testified that the                 
          normal delivery time of mail from Los Angeles to Washington, D.C.           
          was 3 days.                                                                 
               The Court ordered the parties to file Memoranda of Points              
          and Authorities seriatim.  Mr. Henschel, counsel for petitioner,            
          requested additional time to file his memorandum.  The request              
          was granted, but no memorandum has been received from petitioner            
          or his counsel.                                                             
               It is well established that this Court has jurisdiction only           
          if there has been a validly issued notice of deficiency and a               
          timely filed petition.  Pyo v. Commissioner, 83 T.C. 626, 632               
          (1984); Keeton v. Commissioner, 74 T.C. 377, 379 (1980); Estate             
          of Moffat v. Commissioner, 46 T.C. 499 (1966).  A petition for              
          redetermination of a deficiency ordinarily must be filed with               
          this Court within 90 days after the notice of deficiency is                 

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