Hanna and Associates, P.C. F.K.A. Mark J. Hanna, P.C. - Page 1

                                 T.C. Memo. 1997-376                                  

                               UNITED STATES TAX COURT                                

                            HANNA AND ASSOCIATES, P.C.,                               
                      F.K.A. MARK J. HANNA, P.C., Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

                  Docket No. 9716-96.      Filed August 18, 1997.                     

                  Charles F. Daily, Jr., for petitioner.                              
                  Steven B. Bass, for respondent.                                     

                                 MEMORANDUM OPINION                                   
                  WHALEN, Judge:  This case is before the Court to                    
             decide respondent's Motion To Dismiss For Lack Of                        
             Jurisdiction.  The issue for decision is whether petitioner              
             filed its petition within the time prescribed by section                 

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