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of a final determination letter, and that equitable
considerations do not allow us to extend this time period. Thus,
if petitioner did not file his petition with the Court within
this 91-day period, we must dismiss this case for lack of
jurisdiction.
We filed petitioner's petition 105 days after respondent
mailed him a copy of the final determination letter that was
issued to the Company on the same day. Petitioner argues,
however, that he mailed a "petition" to the Internal Revenue
Service within the 91-day period, and that his "petition"
qualifies as a petition to this Court. Petitioner's argument
must fail. The United States Tax Court is a Federal tribunal
that is separate, apart, and independent from the Internal
Revenue Service. As we have held repeatedly, the mere fact that
a taxpayer such as petitioner may have sent written notification
to the Internal Revenue Service of his intent to petition the
Court for relief does not mean that he has filed a petition with
us to effectuate his intent. See, e.g., Cassell v. Commissioner,
72 T.C. 313 (1979); Axe v. Commissioner, 58 T.C. 256 (1972);
Matteson Co. v. Commissioner, 1 B.T.A. 905 (1925); see also
O'Connor v. Commissioner, T.C. Memo. 1994-16; Zee v.
Commissioner, T.C. Memo. 1987-83; Hinman v. Commissioner, T.C.
Memo. 1978-133; Garland v. Commissioner, T.C. Memo. 1971-79.
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