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tion over either 1991 or 1995.
Background
Petitioner resided in Houston, Texas, at the time he filed
the petition in this case on December 9, 1996. In that petition,
petitioner disputed a deficiency, an addition to tax under
section1 6651(a)(1), and a penalty under section 6662 that were
determined by respondent in a notice of deficiency issued to him
for 1991 (1991 notice). He also disputed a deficiency and a
penalty that he alleged were determined in a notice of deficiency
issued to him for 1995.
The record in this case establishes, and the parties con-
cede, the following facts:
On December 15, 1994, petitioner filed for bankruptcy
(petitioner's bankruptcy case) in the U.S. Bankruptcy Court for
the Southern District of Texas, Houston Division (Bankruptcy
Court). On October 19, 1995, respondent mailed to petitioner the
1991 notice. That notice stated in pertinent part:
Even though you are in bankruptcy, you may want to
contest this deficiency in the United States Tax Court.
Under Bankruptcy Code section 362(a)(8), however, the
filing of a petition with the Tax Court is automati-
cally stayed because of your bankruptcy case. When the
automatic stay is in effect, you must ask the Bank-
ruptcy Court (under Bankruptcy Code section 362(d)(1))
to lift the stay so you can file a petition with the
Tax Court. You have 90 days from the date of this
letter (150 days if the letter is addressed to you
outside the United States), plus any additional period
1 All section references are to the Internal Revenue Code in
effect at relevant times.
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