Starvest U.S., Inc. - Page 9

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               On March 5, 1999, respondent filed a motion to dismiss                 
          docket No. 1372-99 for lack of jurisdiction on the ground that              
          the second petition filed with respect to the 1998 notice of                
          deficiency was not filed timely, nor did petitioner, a dissolved            
          corporation, have the capacity to file, nor did the person filing           
          the petition have the authority to file on behalf of petitioner.            
               On March 16, 1999, the parties agreed to consolidate these             
          cases for hearing on the parties' respective motions.                       

               This Court's jurisdiction to redetermine a deficiency is               
          based upon the issuance of a valid notice of deficiency and a               
          petition filed timely.  See Rule 13(a), (c); Monge v.                       
          Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v.                        
          Commissioner, 90 T.C. 142, 147 (1988).  In the cases here, the              
          parties filed motions to dismiss for lack of jurisdiction as                
          described above.  Respondent contends petitioner lacked the                 
          capacity to file petitions because it had been dissolved under              
          Florida law, and, even if petitioner had such capacity, it did              
          not authorize the petitions filed in its name.  Petitioner                  
          contends that the notice of deficiency with respect to the                  
          May 31, 1992, tax year was not sent to its last known address.              
               The question of jurisdiction is a fundamental question that            
          can be raised at any time by either party or by the Court.  See             

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