David Dung Le, M.D., Inc. - Page 5




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          93 T.C. 22, 27 (1989); Fehrs v. Commissioner, supra at 348;                 
          National Comm. to Secure Justice, Etc. v. Commissioner, supra at            
          839.  See generally sec. 6213(a) (a taxpayer such as petitioner             
          must file with the Court a petition for redetermination within 90           
          days from the date of the notice of deficiency).                            
               The fact that respondent issued to petitioner a valid notice           
          of deficiency is not in dispute.  The parties focus on the second           
          requirement; i.e., a timely petition.  Given the fact that                  
          respondent issued the notice of deficiency to petitioner on July            
          1, 1999, petitioner, to invoke our jurisdiction, must have caused           
          a proper petition to be filed with the Court on or before                   
          September 29, 1999.  See sec. 6213(a).  It is not enough that               
          petitioner may have simply caused to be forwarded to this Court             
          within the statutory period a petition for filing.  In regard to            
          a corporate taxpayer such as petitioner, a proper filing requires           
          that the taxpayer tendering (or causing to be tendered through an           
          agent) a petition to the Court for filing must have the capacity            
          to engage in litigation in this Court.  See Rule 60(c); see also            
          Brannon’s of Shawnee, Inc. v. Commissioner, 71 T.C. 108, 111                
          (1978); Condo v. Commissioner, 69 T.C. 149, 151 (1977); Wheeler's           
          Peachtree Pharmacy, Inc. v. Commissioner, supra at 180; National            
          Comm. to Secure Justice, Etc. v. Commissioner, supra at 839.                
               Whether a corporation has the capacity to engage in                    
          litigation in the Tax Court is determined by applicable State               





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