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affirmatively, and petitioner, as the party desiring to invoke
our jurisdiction, must establish affirmatively all facts giving
rise to our jurisdiction. See Fehrs v. Commissioner, 65 T.C.
346, 348 (1975); Wheeler's Peachtree Pharmacy, Inc. v.
Commissioner, 35 T.C. 177, 180 (1960); National Comm. to Secure
Justice, Etc. v. Commissioner, 27 T.C. 837, 839 (1957).
Petitioner must establish that: (1) Respondent issued to it a
valid notice of deficiency, and (2) someone authorized to act on
its behalf filed with the Court a timely petition. See Rule
13(a), (c); Monge v. Commissioner, 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. We focus on the second
requirement; i.e., a timely petition. Respondent issued the
notice of deficiency to petitioner on July 15, 1999. Thus, to
invoke our jurisdiction, petitioner had to cause a proper
petition to be filed with the Court on or before October 13,
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 taxpayer
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