John B. Markham - Page 6

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          timely filed.5  See Casqueira v. Commissioner, T.C. Memo. 1981-             
          428; Hurst, Anthony & Watkins v. Commissioner, 1 B.T.A. 26                  
               The 90-day period for filing a timely petition with the                
          Court expired on Thursday, October 24, 1996.  As previously                 
          noted, the private postage meter postmark date on the envelope              
          containing the petition is October 25, 1996.  Because the                   
          petition was neither mailed nor filed with this Court within the            
          90-day period prescribed in section 6213(a) and section 7502, it            
          therefore follows that this case must be dismissed for lack of              
          Although petitioner does not dispute that the notice of                     
          deficiency was mailed to him at his last known address,                     
          petitioner makes vague and wholly unsubstantiated claims that his           
          failure to file a timely petition is attributable to delays in              
          the mail system of the Lewisburg prison camp.  Given petitioner's           
          statement that he received the notice of deficiency in August               
          1996, petitioner had, at a minimum, nearly 2 months to file a               
          timely petition with the Court.  He has not established the date            
          on which he deposited his petition in the prison mail system.               
          Nor has he shown that delays in the prison mail system caused him           
          to file an untimely petition.  See, e.g., Curry v. Commissioner,            

          5 It should be recalled that the record does not reveal                     
          whether the notice of deficiency that was mailed to the Lewisburg           
          address was also undated; however, the copy of such notice that             
          was retained by respondent in her administrative file is dated.             

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