Lester Johnson and Sherelle D. Brooks-Johnson - Page 6

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               When petitioners’ 1994 Federal income tax return was                   
          prepared and timely filed, the address shown on that return was             
          the Scenic Ridge address.  At the time of the mailing of the 1994           
          notice of deficiency, respondent’s computer records reflected the           
          Scenic Ridge address.                                                       
               As indicated, respondent filed a Motion to Dismiss 1994 for            
          Lack of Jurisdiction on the ground that the petition was not                
          filed within the 90-day period prescribed in section 6213(a).               
          Petitioners filed an objection to respondent's motion to dismiss,           
          alleging that respondent failed to mail the original deficiency             
          notice by registered or certified mail to their last known                  
          address.                                                                    
                                    Discussion                                       
               This Court's jurisdiction to redetermine a deficiency                  
          depends upon the timely 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).  It is clear that the                
          petition and amended petition were filed more than 90 days after            
          the mailing of the 1994 notice of deficiency.  Consequently, we             
          must dismiss that year for lack of jurisdiction.  However, we               
          first determine whether respondent issued a valid notice of                 
          deficiency.                                                                 







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