Ruben G. Hinojos - Page 1

                                 T.C. Memo. 1996-397                                  

                               UNITED STATES TAX COURT                                

                        RUBEN G. HINOJOS, JR., Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5593-95.                   Filed August 26, 1996.           

               Ruben G. Hinojos, Jr., pro se.                                         
               Shari C. Mauney, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               COUVILLION, Special Trial Judge:  This case is before the              
          Court on respondent's motion to dismiss for lack of jurisdiction            
          under Rule 40.  The basis for the motion is that the petition was           
          not timely filed under section 6213(a).1                                    

               Unless otherwise indicated, section references are to the              
          Internal Revenue Code in effect for the years at issue.  All Rule           
          references are to the Tax Court Rules of Practice and Procedure.            

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