Nanci A. Bernard - Page 4




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          1997.  The petition reflects petitioner’s address as 1462 Stoney            
          Point Way, Baltimore, Maryland 21226 (the Baltimore address).               
               On February 9, 2001, petitioner filed a petition for                   
          redetermination (assigned docket No. 1601-01S, i.e., the instant            
          case) contesting respondent’s deficiency determination for 1998.            
          Attached to the petition as exhibits were copies of collection              
          notices relating to the taxable year 1998 that were sent to                 
          petitioner at the Baltimore address.  The petition reflects                 
          petitioner’s address as 8103 Ventnor Road, Pasadena, Maryland               
          21122.  The petition arrived at the Court in an envelope bearing            
          a U.S. Postal Service postmark date of February 7, 2001.                    
          As indicated, respondent filed a Motion to Dismiss for Lack                 
          of Jurisdiction on March 20, 2001.  In the motion, respondent               
          contends that this case should be dismissed for lack of                     
          jurisdiction on the ground that the petition was not filed within           
          the time prescribed by section 6213(a) or section 7502.                     
          Petitioner filed an objection to respondent's motion to                     
          dismiss.  In her objection, petitioner contends that respondent             
          failed to mail the deficiency notice for 1998 to her at the                 
          correct address.                                                            
          This matter was called for hearing at the Court's motions                   
          session in Washington, D.C., on May 30, 2001.  Petitioner and               
          counsel for respondent appeared and presented evidence.  In                 
          particular, respondent introduced copies of petitioner’s Federal            





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