Tim R. Casanova and San Juanita Villareal - Page 2




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                         OPINION OF THE SPECIAL TRIAL JUDGE                           
          ARMEN, Special Trial Judge:  This matter is before the                      
          Court on respondent's Motion to Dismiss for Lack of Jurisdiction.           
          The issue for decision is whether the petition was filed within             
          the 90-day period prescribed in section 6213(a).                            
          Background                                                                  
               On October 23, 1997, respondent mailed a notice of                     
          deficiency to Tim R. Casanova and San Juanita Villareal                     
          (petitioners) determining a deficiency in, and an accuracy-                 
          related penalty on, their income tax for 1993.  On January 21,              
          1998, petitioners filed an imperfect petition with the Court,               
          assigned docket No. 1418-98.  By Order dated January 27, 1998,              
          the Court provided petitioners with a blank form petition and               
          directed them to file a proper amended petition and pay the                 
          required $60 filing fee in docket No. 1418-98.                              
               On February 19, 1998, respondent mailed a notice of                    
          deficiency to petitioners determining deficiencies in, and                  
          accuracy-related penalties on, their income taxes for 1994, 1995,           
          and 1996 as follows:                                                        
                                        Accuracy-Related Penalty                      
               Year     Deficiency             Sec. 6662(a)                           
               1994      $19,833                $3,893.20                             
          1995       14,715                 2,906.00                                  
          1996       12,217                 2,443.40                                  
               On February 25, 1998, the Court received an envelope from              
          petitioners containing the following documents pertaining to                
          docket No. 1418-98:  (1) A partially completed form amended                 
          petition; (2) 3 copies of a designation of place of trial                   

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