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the tax deficiencies as stated in their notice of deficiencies,
dated March 24, 1995." If this letter were authentic, it would
be well within the 90-day period. However, the Office of the
Clerk of this Court cannot locate any such letter. Petitioner
makes no claim that it was sent by certified mail. We conclude
that petitioner has failed to establish the authenticity of this
document and has failed to show that he filed a timely petition
with this Court.
Accordingly,
An order will be entered
granting respondent's motion to
dismiss for lack of jurisdiction.
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Last modified: May 25, 2011