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is untimely with respect to the notices of deficiency for the
taxable years 1989, 1990, and 1991.
This matter was called for hearing at the Court's motions
session in Washington, D.C. Counsel for respondent appeared at
the hearing and offered argument in support of the pending
motion. Although petitioner did not appear at the hearing, he
did file a written statement with the Court pursuant to Rule
50(c).
Discussion
The Tax Court is a court of limited jurisdiction, and we may
exercise our jurisdiction only to the extent authorized by
Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). Our
jurisdiction to redetermine a deficiency depends upon the
issuance of a valid notice of deficiency and a timely filed
petition. Rule 13(a), (c); Monge v. Commissioner, 93 T.C. 22, 27
(1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988).
Section 6212(a) expressly authorizes the Commissioner, after
determining a deficiency, to send a notice of deficiency to the
taxpayer by certified or registered mail. The taxpayer, in turn,
generally has 90 days from the date the notice of deficiency is
3(...continued)
under ch. 7. The petition contesting the notice of deficiency
for 1993 was timely mailed to the Court on Sept. 4, 1997, exactly
150 days after the bankruptcy court entered its order of
discharge with respect to petitioner's bankruptcy petition under
ch. 7. Sec. 6213(f).
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