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office. The revenue agent contacted White a week later and
informed him that it was too late to file the petition.
The petition in this case, dated July 8, 1999, arrived at
the Court on July 14, 1999, in an envelope bearing a United
States Postal Service postmark date of July 8, 1999. At the
time the petition was filed, petitioners resided in Spokane,
Washington. The petition disputed “all” amounts in the notice
of deficiency. In lieu of attaching a copy of the statutory
notice, petitioners attached a statement that “We have requested
a copy of the ‘NOTICE OF DEFICIENCY’ from the Internal Revenue
Service. We will mail to the Court within 10 days.”
Respondent filed a Motion to Dismiss for Lack of
Jurisdiction asserting that the petition was not timely filed.
Petitioners filed an objection to respondent's motion to dismiss
asserting that the motion should be denied because respondent
failed to mail the notice of deficiency to White.
This matter was called for hearing at the Court's motions
session held in Washington, D.C., and for an evidentiary hearing
in Spokane, Washington. Petitioner Lisa K. Erickson and White
testified at the evidentiary hearing.
Discussion
The Court's jurisdiction to redetermine a deficiency
depends upon the issuance of a valid notice of deficiency and a
timely filed petition. See Rule 13(a), (c); Monge v.
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