Edward K. & Susie Y. Wong - Page 1

                                 T.C. Memo. 2000-88                                   

                               UNITED STATES TAX COURT                                

                      EDWARD K. & SUSIE Y. WONG, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6918-99.                Filed March 14, 2000.               

               Edward K. Wong, pro se.                                                
               Sylvia L. Shaughnessy and Jenny A. Moon, for respondent.               

                                 MEMORANDUM OPINION                                   

               PAJAK, Special Trial Judge:  This case comes before the                
          Court on respondent's motion to dismiss for lack of jurisdiction            
          on the grounds that the petition was not filed within the time              
          prescribed by section 6213(a) or section 7502.  Unless otherwise            
          indicated, section references are to the Internal Revenue Code in           
          effect for the year in issue, and all Rule references are to the            

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