- 6 - 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).Page: Previous 1 2 3 4 5 6 7 Next
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