Tyson Bonty and Torie A. Stephens - Page 7

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          1996, which is 21 days after they were mailed.  Accordingly,                
          petitioners had 69 days remaining in the 90-day filing period to            
          file petitions.  We have held that receipt of a notice of                   
          deficiency that was addressed incorrectly with 69 or fewer days             
          remaining in the filing period was not prejudicial.  Bowers v.              
          Commissioner, T.C. Memo. 1991-609 (69 days remaining); Fileff v.            
          Commissioner, T.C. Memo. 1990-452 (60 days remaining); George v.            
          Commissioner, T.C. Memo. 1990-147 (52 days remaining); Loftin v.            
          Commissioner, T.C. Memo. 1986-322 (30 days remaining).  But see             
          Sicker v. Commissioner, 815 F.2d 1400, 1401 (11th Cir. 1987) (the           
          Court of Appeals held that receipt of a notice of deficiency with           
          8 days remaining in the filing period was not ample time in which           
          to prepare a petition); Looper v. Commissioner, 73 T.C. 690, 699            
          (1980) (receipt of notice with 17 days remaining was                        
          Petitioners do not offer any explanation for their failure                  
          to file petitions timely, and it may be inferred that their own             
          inaction, after the receipt of the notices, was responsible for             
          the late filing.  Petitioners' failure to file timely petitions             
          does not appear to be the result of any error in the address to             
          which the notices of deficiency were mailed.  Consequently, on              
          the basis of the facts and circumstances of the instant cases, we           
          hold that petitioners received the notices of deficiency without            
          prejudicial delay and in ample time to file petitions.                      

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