Nicholas O. Bachynsky - Page 8

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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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