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81 T.C. 42, 52 (1983). In turn, the taxpayer has 90 days (or 150
days if the notice is addressed to a person outside the United
States) from the date that the notice is mailed to file a
petition for redetermination of the deficiency. See sec.
6213(a); see also sec. 7502 (treating timely mailing as timely
filing).
It is clear in the present case that the deficiency notice
for 1998 was mailed to petitioner on January 19, 2000. It is
equally clear that the petition in respect of that notice was not
filed (or mailed) within the requisite 90-day period.
Accordingly, it follows that we must dismiss this case for lack
of jurisdiction. However, in view of petitioner's contention
that the deficiency notice for 1998 was not mailed to the correct
address, which contention we regard as tantamount to a contention
that the deficiency notice for 1998 was not mailed to her at her
last known address, the issue for decision is whether the
dismissal of this case should be based on petitioner's failure to
file a timely petition under section 6213(a) or whether dismissal
should be based on respondent's failure to issue a valid notice
of deficiency under section 6212. If jurisdiction is lacking
because of respondent's failure to issue a valid notice of
deficiency, we shall dismiss on that ground, rather than for lack
of a timely filed petition. Pietanza v. Commissioner, 92 T.C.
729, 735-736 (1989), affd. without published opinion 935 F.2d
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