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20, 1998, pertained solely to docket No. 1418-98. In short,
there is no evidence in the record that petitioners mailed a
petition to the Court contesting the notice of deficiency for
1994, 1995, and 1996, on or before May 20, 1998. Under the
circumstances, we are obliged to dismiss this case for lack of
jurisdiction on the ground that the petition was not filed within
the 90-day period prescribed in section 6213(a). See Phirman v.
Commissioner, T.C. Memo. 1991-431.
To reflect the foregoing,
An order granting respondent's
Motion to Dismiss for Lack of
Jurisdiction will be entered.
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