YMO Trust - Page 4




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          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            
          such as petitioner, a proper filing requires that the taxpayer              
          tendering (or causing to be tendered through an agent) a petition           





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