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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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