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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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Last modified: May 25, 2011