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motion to dismiss for lack of jurisdiction on the ground that
petitioners did not timely file a petition in this case within
the 90-day period of section 6213(a), taking into account
sections 7502 and 7503.2 On July 22, 1994, petitioners filed
their own Motion to Dismiss for Lack of Jurisdiction, contending
that jurisdiction is lacking because respondent failed to
properly issue the statutory notices of deficiency to peti-
tioners' last known address, as required under section 6212(b).
This Court has jurisdiction to decide whether we have jurisdic-
tion of a case. Brannon's of Shawnee, Inc. v. Commissioner, 69
T.C. 999 (1978).
The primary issue for decision is whether respondent
properly issued two statutory notices of deficiency, dated
March 22, 1993, and June 24, 1993, to petitioners, pursuant to
section 6212.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulations and the stipulated exhibits are incorporated
herein by this reference. Due to the complexity of the facts, a
hearing on the parties' motions held in Houston, Texas, lasted a
day and a half and involved over 10 hours of testimony.
2All section references are to the Internal Revenue Code in
effect for the taxable years in issue, and all Rule references
are to the Tax Court Rules of Practice and Procedure, unless
otherwise indicated.
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