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petitioner at that address during 1995, and that he was aware
that petitioner's parents lived at that address. The postman
identified a receipt for certified mail addressed to petitioner
at 2407 Lascar Place dated March 25, 1995, and signed for by an
unidentified member of the household. The receipt (Postal
Service Form 3849) bore the same identifying number as the Postal
Service Form 3877 indicating the IRS mailing of the deficiency
notice on March 24, 1995, at San Jose, California. The receipt
of the certified mail package containing the deficiency notice at
the address where petitioner was receiving mail is persuasive
evidence establishing actual receipt by petitioner. See Shamam
v. Commissioner, T.C. Memo. 1992-77. Petitioner's suggestion
that a child living in the house may have obtained the mail and
misplaced it is unconvincing.
3. Failure To File Petition Within Statutory Time Limits
For this Court to have jurisdiction, a petition must be
filed within 90 days from the date a statutory notice of
deficiency is mailed to a taxpayer residing in the United States.
Sec. 6213(a). The petition here was mailed on the 91st day and
received on the 95th day. The 91st day was not a Saturday, a
Sunday, or a legal holiday. On the face of the matter, we lack
jurisdiction in this case.
Petitioner has attached to his petition a copy of a
purported letter dated May 23, 1995, requesting petition forms
and also stating: "I wish to contest the IRS determination of
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