Douglas T. Busby & Valarie E. Busby - Page 1

                                 T.C. Memo. 2000-347                                  

                               UNITED STATES TAX COURT                                

                DOUGLAS T. BUSBY & VALARIE E. BUSBY, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10998-99.                 Filed November 8, 2000.           

               Usha Ravi, for respondent.                                             

                                 MEMORANDUM OPINION                                   
               CARLUZZO, Special Trial Judge:  This deficiency proceeding,            
          filed pursuant to section 6213(a),1 is before the Court on                  
          respondent’s Motion to Dismiss for Lack of Jurisdiction, filed              
          December 6, 1999, upon the ground that the petition was not filed           
          within the period prescribed by that section.  In his response to           
          respondent’s motion, filed January 18, 2000, Douglas T. Busby               

               1 Section references are to the Internal Revenue Code of               
          1986, as amended.                                                           

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