Estate of Marguerite M. Cranor, Deceased, John R. Phillips, Jr., Administrator ad Litem - Page 6

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          returned the September 3 envelope to Reynolds; (2) Reynolds                 
          removed the petition from the September 3 envelope and placed it            
          in a new FedEx envelope (the September 16 envelope).  Reynolds              
          also enclosed affidavits from Brown and himself; and (3) Reynolds           
          deposited the September 16 envelope with FedEx for delivery to              
          the Tax Court.                                                              
               FedEx delivered the September 16 envelope to the Tax Court             
          on September 17, 1999.                                                      
               The issue raised by respondent’s motion to dismiss is                  
          whether petitioner timely filed the petition.  Resolution of this           
          question depends on whether the envelope containing the petition            
          was properly addressed within the meaning of section                        
          7502(a)(2)(B).  This is the first case in which we must decide              
          whether a petition sent to the Court by a private delivery                  
          service under section 7502(f) was timely filed for purposes of              
          section 7502(a)(2)(B).                                                      
          A.   Timely Mailing Is Timely Filing                                        
               To maintain an action in this Court, a taxpayer must file a            
          timely petition.  See sec. 6213.  Failure to timely file prevents           
          this Court from acquiring jurisdiction.  See Estate of Cerrito v.           
          Commissioner, 73 T.C. 896, 898 (1980); Stone v. Commissioner, 73            
          T.C. 617, 618 (1980).                                                       
               A petition is timely if it is filed with the Court within 90           
          days after the notice of deficiency is mailed.  See sec. 6213(a).           

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