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although he did not actually observe the document being inserted
into an envelope.
Petitioner recalls receiving a document by certified mail
from respondent in October 1996, but, according to his testimony,
after
[going] back through all the different things I signed
for that fall from the IRS * * * I've decided that the
thing that was in that envelope that day was another
copy of that examination report.
We weigh the evidence that indicates a notice of deficiency
was issued and properly mailed to petitioners on October 2, 1996,
against petitioner's testimony that he "decided" it was some
other document. On balance, we are not persuaded by petitioner's
vague recollection and testimony on the point. We find that a
notice of deficiency for the year 1992 was issued and sent to
petitioners by certified mail on October 2, 1996. Under the
circumstances, the statutory period for filing a petition with
this Court in response to that notice of deficiency expired on
December 31, 1996. Sec. 6213(a). The petition in this case was
filed on June 27, 1997, which is well beyond the period
prescribed for doing so. Consequently, we have no jurisdiction
in this case, and respondent's motion to dismiss for lack of
jurisdiction on that ground will be granted. Rule 13(a), (c);
Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v.
Commissioner, 90 T.C. 142, 147 (1988).
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