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circumstances. We have held that the date of mailing for
purposes of computing the 90-day filing period prescribed under
section 6213(a) generally is the date that the Commissioner
actually places the notice of deficiency in the mail. See
Traxler v. Commissioner, 61 T.C. 97, 99 (1973), modified 63 T.C.
534 (1975); Casqueira v. Commissioner, T.C. Memo. 1981-428. In
the instant case, November 3, 1995, was established as the date
of mailing by the postmark on the Postal Service Form 3877.
Because petitioner had actual receipt of the notice of deficiency
on November 8, 1995, only 5 days after the notice of deficiency
was mailed, petitioner had more than adequate time to file his
petition with this Court within the period prescribed by section
6213(a). Consequently, we will grant respondent's motion to
dismiss for lack of jurisdiction because petitioner's petition
was not filed within the time prescribed by section 6213(a).
To reflect the foregoing,
An order will be entered granting
respondent's motion to dismiss for lack
of jurisdiction.
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Last modified: May 25, 2011