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On or about February 14, 1994, petitioner filed her 1993 tax
return, listing her address thereon as P.O. Box 603, Minden,
Nevada 89423.3
Petitioner asserts that she was unaware that respondent had
determined a deficiency in her 1990 income tax until she received
a notice from the Internal Revenue Service dated March 6, 1995,
stating that a portion of the tax refund that she was otherwise
due for the taxable year 1994 would be applied to tax owing for
the taxable year 1990.
Petitioner filed a petition for redetermination with this
Court on May 22, 1995. The petition was delivered to the Court
in an envelope bearing a U.S. Postal Service postmark date of May
16, 1995.4
As indicated, respondent filed a Motion to Dismiss For Lack
of Jurisdiction alleging that petitioner failed to file her
petition within the 90-day period prescribed in section 6213(a).
Petitioner filed an objection to respondent's motion to dismiss
alleging that the deficiency notice in question was not mailed to
her correct address, which she identified as P.O. Box 603,
Minden, Nevada 89423. Respondent filed a response to
petitioner's objection countering that the deficiency notice was
3 Petitioner filed her 1993 return electronically. The date
Jan. 21, 1994, appears opposite the signature of both petitioner
and the electronic return originator on Form 8453 (U.S.
Individual Income Tax Declaration for Electronic Filing) that
accompanied the filing of the 1993 return.
4 At the time that the petition was filed, petitioner
resided in Minden, Nevada.
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