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to the Bell Avenue address. Based on this evidence, and the
record as a whole, we find that respondent has established that
the subject notice of deficiency was mailed to petitioner at the
Bell Avenue address on April 13, 1984. See August v.
Commissioner, 54 T.C. 1535 (1970).
Generally, a taxpayer has 90 days after the mailing of a
notice of deficiency to file a petition with this Court. Sec.
6213(a); Monge v. Commissioner, supra at 27. However, if the
taxpayer is involved in bankruptcy proceedings, the debtor-
taxpayer is prohibited from filing a petition with this Court
while the bankruptcy case is pending. 11 U.S.C. sec. 362(a)(8)
(Supp. II, 1978). Under section 6213(f)(1), the 90-day period is
suspended for the time during which the debtor-taxpayer is
prohibited by reason of the bankruptcy proceedings from filing a
petition and for 60 days thereafter. Although the Tax Court's
jurisdiction is limited by 11 U.S.C. section 362(a)(8) (Supp. II,
1978), the Commissioner is not prohibited from issuing a notice
of deficiency during the pendency of a bankruptcy case. 11
U.S.C. sec. 362(b)(8) (Supp. II, 1978); see Zimmerman v.
Commissioner, 105 T.C. 220, 224-225 (1995).
Petitioner and her husband filed for individual bankruptcy
on February 13, 1984, 2 months before the notice of deficiency
was mailed. Petitioner and her husband were discharged from
bankruptcy on June 29, 1984. Accordingly, the 90-day period
began to run 60 days later. Secs. 6212 and 6213(f)(1); 11 U.S.C.
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