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or interview during the 90-day period does not suspend the period
for filing a petition with Tax Court in Washington, D.C. The
last day for filing a petition is 9/13/98". Respondent concedes,
and we hold, that the 90-day period for timely filing a petition
with respect to this notice of deficiency expired on Monday,
September 14, 1998, because September 13, 1998, the 90th day,
fell on a Sunday.
On January 12, 1999, respondent mailed petitioner a letter
that stated:
Enclosed are two copies of a report supplementing the
statutory notice of deficiency we sent you earlier. This
report explains changes we made to our proposed adjustments.
* * *
If you do not accept, you may, within the period stated
in the statutory notice, petition the United States Tax
Court for a redetermination of your tax liability.
This correspondence and consideration of your case has
not extended the period in which you may file a petition
with the United States Tax Court. If no petition is filed
within the allotted time, we will assess the tax and bill
you.
Attached to the letter was an examination report which
showed that certain deductions were allowed, resulting in a
reduced deficiency of $8,606.
On behalf of petitioners, their accountant wrote respondent
a letter dated January 19, 1999, which stated that the newly
determined amount of the deficiency had the legal effect of
withdrawing the notice of deficiency. Respondent did not reply
to this letter. Petitioners filed their petition based on the
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