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notice is mailed to a taxpayer outside of the United States) to
file a petition in this Court for a redetermination of the
deficiency. Sec. 6213(a); Estate of Moffat v. Commissioner, 46
T.C. 499, 501 (1966).
There is no dispute that respondent mailed the notice of
deficiency to petitioner on March 29, 1996. If the 90-day period
for filing a petition with the Court is computed from the date
that respondent actually placed the notice of deficiency in the
mail, we would be compelled to dismiss this case for lack of
jurisdiction on the ground that the petition was hand-delivered
to the Court and filed 91 days after this date. The question to
be resolved in this case, however, is whether the erroneous date
appearing on the notice of deficiency (March 29, 1997, rather
than March 29, 1996) provides a basis for computing the 90-day
period from March 30, 1996--the date that petitioner actually
received the notice of deficiency.
Section 6213(a) provides in pertinent part:
(a) Time For Filing Petition and Restriction On
Assessment.--Within 90 days, or 150 days if the notice
is addressed to a person outside the United States,
after the notice of deficiency authorized in section
6212 is mailed * * *, the taxpayer may file a petition
with the Tax Court for a redetermination of the
deficiency. * * *
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,
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