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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