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On September 8, 1997, petitioner filed a petition for
redetermination with the Court contesting the notices of
deficiency for the taxable years 1989, 1990, 1991, and 1993.2
The petition arrived at the Court in an envelope bearing a U.S.
Postal Service postmark date of September 4, 1997. On November
6, 1997, petitioner filed an amended petition contesting the
notices of deficiency for the taxable years 1989, 1990, 1991,
1993, 1994, and 1995.
Respondent filed a motion to dismiss for lack of
jurisdiction and to strike as to the taxable years 1989, 1990,
1991, and 1993 on the ground that the petition was not filed
within the time prescribed in section 6213(f). Petitioner filed
a response to respondent's motion to dismiss and to strike
asserting that his petition was filed within the 150-day period
prescribed in section 6213(f). Petitioner contends that the 150-
day period should be measured from April 7, 1997--the date that
the bankruptcy court issued its order of discharge in his chapter
7 bankruptcy case. Respondent subsequently filed a reply to
petitioner's response conceding that the petition was timely
filed in respect of the notice of the deficiency for the taxable
year 1993.3 Nonetheless, respondent maintains that the petition
2 At the time the petition was filed, petitioner resided
at Tucson, Arizona.
3 The notice of deficiency for 1993 was issued on Mar. 6,
1997--during the pendency of petitioner's bankruptcy petition
(continued...)
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