Janine Midori Fujioka and David Miura - Page 3

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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,              
               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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