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Winston S. Evans and J. Allen Reynolds III, for petitioner.
Robert B. Nadler, for respondent.
MEMORANDUM OPINION
COLVIN, Judge: This case is before the Court on
respondent’s motion to dismiss for lack of jurisdiction on the
ground that the petition was not filed within the time prescribed
by section 6213(a) or section 7502. We hold that the petition
was timely filed because it was timely sent. See sec. 7502(a),
(f). Thus, we will deny respondent’s motion.
Section references are to the Internal Revenue Code in
effect for 1999.
Background
A. Petitioner and the Notice of Deficiency
John R. Phillips, Jr., is the administrator ad litem of the
Estate of Marguerite M. Cranor, Deceased (decedent). Decedent
died a resident of Tennessee, and her will was probated in
Tennessee. The administrator ad litem lived in Gallatin,
Tennessee, when the petition was filed.
On June 8, 1999, respondent sent a notice of deficiency by
certified mail to petitioner in which respondent determined an
estate tax deficiency of $317,280. The 90th day after the notice
of deficiency was issued was September 6, 1999, which was a legal
holiday (Labor Day) in the District of Columbia. Therefore,
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