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the envelope was mailed in accordance with this
subdivision shall be determined solely by applying the
rule of (a) of this subdivision [requiring that the
U.S. Post Office postmark show mailing within the
prescribed period for filing the petition].
In this case, the envelope in which the petition was filed with
this Court bears a stamp indicating that the envelope was mailed
from Chicago, Illinois, on December 30, 1998. That date is 341
days after the mailing of the notice of deficiency.
Accordingly, we must dismiss this case for lack of
jurisdiction.
An appropriate order
dismissing this case for lack
of jurisdiction will be entered.
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Last modified: May 25, 2011