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regulations thereunder. Petitioners contend their petition was
timely filed, by mail, on September 12, 1996.
A petition for redetermination of a deficiency must
generally be filed with this Court within 90 days after the
notice of deficiency is mailed to the taxpayer. Sec. 6213(a).
If a taxpayer fails to file within the statutory period, the
petition must be dismissed for lack of jurisdiction. Sylvan v.
Commissioner, 65 T.C. 548, 549-550 (1975).
If a petition is received after the 90-day period, the
petition is deemed filed when mailed if the requirements of
section 7502 are satisfied. Stotter v. Commissioner, 69 T.C.
896, 897 (1978). Under section 7502(a), if the envelope
containing the petition bears a postmark made by the U.S. Postal
Service (Postal Service), if the date of such postmark falls
within the 90-day period, and if the other requirements of
section 7502 are satisfied, then the otherwise untimely petition
will be deemed timely filed. Stotter v. Commissioner, supra.
When there is an illegible postmark or the postmark was
inadvertently left off, a taxpayer may submit evidence to show
that, in fact, the petition was timely mailed. Sylvan v.
Commissioner, supra at 553. To obtain the benefits of section
7502, a taxpayer has the burden of proof to establish timely
mailing. Sec. 301.7502-1(c)(1)(iii)(a), Proced. & Admin. Regs.;
Mason v. Commissioner, 68 T.C. 354, 356-357 (1977).
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