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the envelope containing the petition before she gave the envelope
to the Mail Pouch employee.
This Court received and filed the petition on January 4,
1999, which date is 346 days after the mailing of the notice of
deficiency. The copy of the petition received by the Court
bears a U.S. Postal Service postmark dated December 30, 1998,
which date is 341 days after the mailing of the notice of
deficiency. The U.S Postal Service postmark also indicates that
the envelope containing the petition was postmarked in Chicago,
Illinois.
For an action to be maintained in this Court there must be a
valid notice of deficiency and a timely filed petition. See
Correia v. Commissioner, 58 F.3d 468 (9th Cir. 1995) per curiam,
affg. an order of this Court; Monge v. Commissioner, 93 T.C. 22,
27 (1989); Abeles v. Commissioner, 91 T.C. 1019, 1025 (1988);
Lindemood v. Commissioner, T.C. Memo. 1975-195, affd. 566 F.2d
646 (9th Cir. 1977). In general, a petition must be filed with
the Tax Court within 90 days from the date a statutory notice of
deficiency is mailed to a taxpayer residing in the United States.
See sec. 6213(a). If the petition is not filed within 90 days,
it is untimely, and we have no jurisdiction to redetermine the
deficiency. See id. Section 7502(a) provides an exception to
the rule of section 6213(a) in that, if the petition is deposited
in the mail in the United States in a properly addressed envelope
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Last modified: May 25, 2011