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petitioners’ address from the Leslie Drive address, the address
listed on their most recently filed return, to the Cherokee Drive
address. Based upon her response to respondent’s motion, it
appears that petitioner was still living at the Cherokee Drive
address on the date the notice was issued but moved from that
address shortly thereafter.
As it turned out, petitioners had separated sometime in
1998, and Douglas T. Busby was not living at either the Leslie
Drive address or the Cherokee Drive address on the date that the
notice was mailed. It is unclear where he was living on the date
of the above-described telephone conversation between petitioner
and an IRS Service Center employee. Nevertheless, Douglas T.
Busby was apparently aware of the then ongoing examination. In
his response to respondent’s motion, he states that, at the time,
he was making “support” payments to petitioner, who told him that
the payments were “also to help pay for any back taxes owed”.
Discussion
The petition in this case, filed June 16, 1999, was not
filed within 90 days from the date that the notice was issued and
mailed to petitioners. That being so, we are without
jurisdiction, and the case must be dismissed. See sec. 6213(a);
Monge v. Commissioner, 93 T.C. 22, 27 (1989). The specific basis
for doing so, however, requires further discussion because
Douglas T. Busby questions, albeit in an unfocussed manner,
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