John L. and Lisa K. Erickson - Page 1

                                 T.C. Memo. 2000-209                                  

                               UNITED STATES TAX COURT                                

                     JOHN L. & LISA K. ERICKSON, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12436-99.                     Filed July 7, 2000.           

               Todd R. Cannon, for petitioners.                                       
               Melinda G. Williams, Richard W. Kennedy, and Gregory M.                
          Hahn, for respondent.                                                       

                                 MEMORANDUM OPINION                                   
               COHEN, Judge:  This case is before the Court on respondent's           
          Motion to Dismiss for Lack of Jurisdiction on the ground that the           
          petition was not filed within the 90-day period prescribed in               
          section 6213(a).  Unless otherwise indicated, all section                   
          references are to the Internal Revenue Code in effect for the               

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