4
must be dismissed for lack of jurisdiction. Monge v.
Commissioner, 93 T.C. 22, 27 (1989).
If a petition is received after the 90-day period, the
petition is deemed filed when mailed if the requirements of
section 7502 are satisfied. Stotter v. Commissioner, 69 T.C. 896
(1978). Under section 7502(a), if the envelope containing the
petition bears a postmark made by the U.S. Postal Service, if the
date of such postmark falls within the 90-day period, and if the
other requirements of section 7502 are satisfied, then
notwithstanding the untimely receipt, the petition will be deemed
timely filed. Stotter v. Commissioner, supra.
Here, it is clear that the postmark on the envelope
containing the petition was made 102 days after the mailing of
the notices of deficiency and that the petition was filed 105
days after the mailing of the notices of deficiency. Thus,
unless petitioners are entitled to the 150-day period under
section 6213(a), this case must be dismissed for lack of
jurisdiction.
In their Objection to the motion, petitioners admit that the
"90-day period for timely filing was not met." Petitioners
assert they were in Mexico when the filing of the petition was
apparently due. This assertion is not supported by any of their
exhibits and is contrary to the stipulated facts. In their
Supplemental Objection, petitioners allege that "More documents
can be provided if necessary to prove that Petitioners were truly
out of the United States during the period commencing December
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