Gregory Keith Wade - Page 3

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          reasons discussed below, we deny respondent's Motion to Dismiss             
          for Lack of Jurisdiction.                                                   
               Generally, a petition must be filed within 90 days after the           
          notice of deficiency is mailed to a taxpayer within the United              
          States.  Secs. 6213(a), 7502; Monge v. Commissioner, 93 T.C. 22,            
          27 (1989).  If the notice of deficiency is addressed to a person            
          outside the United States, the taxpayer has 150 days to file a              
          petition.  Sec. 6213(a).  The statute states in pertinent part:             
                    SEC. 6213(a).  Time for Filing Petition and                       
               Restriction on Assessment.--Within 90 days, or 150 days                
               if the notice is addressed to a person outside the                     
               United States, after the notice of deficiency                          
               authorized in section 6212 is mailed (not counting                     
               Saturday, Sunday, or a legal holiday in the District of                
               Columbia as the last day), the taxpayer may file a                     
               petition with the Tax Court for a redetermination of                   
               the deficiency. * * *                                                  
               The 90-day period for filing with this Court expired on                
          Tuesday, June 17, 1997, which was not a legal holiday in the                
          District of Columbia.  The envelope in which the petition was               
          mailed bore a legible United States postmark of August 16, 1997,            
          exactly 150 days after the mailing of the notice of deficiency.             
          Sec. 7502(a)(1).  This Court received and filed petitioner's                
          petition on August 26, 1997.  Respondent concedes that, if the              
          longer period is applicable, petitioner has satisfied the 150-day           
          requirement for filing a notice of deficiency pursuant to                   
          sections 6213(a) and 7502(a).  Our jurisdiction, therefore,                 
          depends on whether petitioner was entitled to file his petition             
          within 150 days after the notice of deficiency was mailed.                  




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