Benjamin V. Gomez - Page 5

          mailed to a taxpayer.  Sec. 6213(a).  The time provided for                 
          filing a petition is jurisdictional and cannot be extended.                 
          Failure to file within the prescribed period requires that the              
          petition be dismissed for lack of jurisdiction.  Estate of                  
          Rosenberg v. Commissioner, 73 T.C. 1014, 1016-1017 (1980); Estate           
          of Cerrito v. Commissioner, 73 T.C. 896, 898 (1980); Stone v.               
          Commissioner, 73 T.C. 617, 618 (1980); Cassell v. Commissioner,             
          72 T.C. 313, 316-317 (1979); Estate of Moffat v. Commissioner,              
          supra at 501.  A petition is filed on the date received.  If,               
          however, a petition is received more than 90 days after the                 
          mailing of the notice of deficiency, the petition is deemed to              
          have been filed when mailed if the requirements of section 7502             
          are satisfied.                                                              
               Pursuant to section 7502(a), if the envelope or wrapper                
          containing the petition bears a timely postmark made by the U.S.            
          Postal Service, and the other requirements of section 7502 are              
          met, the postmark date will be deemed to be the filing date.                
          However, where the postmark is not made by the U.S. Postal                  
          Service, as in the instant case, the timely mailing rule shall              
          apply "only if and to the extent provided by regulations                    
          prescribed by the Secretary."  Sec. 7502(b).                                

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