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tax returns, indicate that they held an aggregate 50-percent
interest in profits, losses, and capital of Executive Inn during
the 1994 and 1995 taxable years. Kenneth and Rosemary Manrao
were the other general partners and held the remaining 50-percent
interest in profits, losses, and capital during the 1994 and 1995
taxable years. Executive Inn operated a motel in Campbell,
California.
Petitioners filed their 1994 and 1995 Federal income tax
returns on September 6 and October 30, 1996, respectively. On
June 2, 1998, respondent mailed to petitioners a Form 4605,
Examination Changes - Partnerships, Fiduciaries, Small Business
Corporations, and Interest Charge Domestic International Sales
Corporations, which proposed adjustments to Executive Inn's 1994,
1995, and 1996 taxable years. Respondent timely mailed the
notice of deficiency for petitioners' 1994 and 1995 taxable years
on July 17, 1998. Petitioners mailed their petition on October
16, 1998; the petition was filed on October 20, 1998.
Discussion
Section 6213(a) provides that a petition must be filed
within 90 days (or 150 days if the notice is addressed to a
person outside the United States) after the notice of deficiency
is mailed. In this case, respondent mailed the notice of
deficiency on July 17, 1998. Ninety days after the mailing of
the notice of deficiency was October 15, 1998. Petitioners
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