Maria E. Reed - Page 1

                                 T.C. Memo. 1996-5                                    

                               UNITED STATES TAX COURT                                

          MARIA E. REED, Petitioner v. COMMISSIONER                                   
          OF INTERNAL REVENUE, Respondent                                             

          Docket No. 8453-95.                     Filed January 11, 1996.             

          Maria E. Reed, pro se.                                                      
               Stuart Spielman and Paul L. Dixon, for respondent.                     

                                 MEMORANDUM OPINION                                   
               ARMEN, Special Trial Judge:  This case was assigned pursuant           
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
          This matter is before the Court on respondent's Motion to                   
          Dismiss for Lack of Jurisdiction.  Although respondent contends             
          that this case must be dismissed on the ground that Maria E. Reed           
          (petitioner) failed to file her petition with this Court within             

          1  All section references are to the Internal Revenue Code,                 
          and all Rule references are to the Tax Court Rules of Practice              
          and Procedure.                                                              

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