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Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). A
petition for redetermination of a deficiency must be filed with
this Court within 90 days (or 150 days if the notice is addressed
to a person outside the United States) after the notice of
deficiency is mailed to the taxpayer. See sec. 6213(a). The
time in which a petition must be filed is jurisdictional and
cannot be extended. Failure to file within the prescribed period
requires that the case be dismissed for lack of jurisdiction.
See Estate of Cerrito v. Commissioner, 73 T.C. 896, 898 (1980);
Stone v. Commissioner, 73 T.C. 617, 618 (1980).
Here, the 90-day period for filing a timely petition under
section 6213(a) expired on Thursday, January 22, 1998, which date
was not a legal holiday in the District of Columbia. The
petition was mailed to the Court on December 29, 2000, a date
which is 1,162 days after the mailing of the notices. Although
petitioner may not have actually received the notices of
deficiency until October 22, 2000, a fact that he asserts but
that we do not find, the statutory 90-day period begins to run
where, as here, respondent mails the notices to petitioner’s last
known address; i.e., the address shown on his most recently filed
return. See King v. Commissioner, 857 F.2d 676, 679 (9th Cir.
1988), affg. 88 T.C. 1042 (1987); Abeles v. Commissioner, 91 T.C.
1019, 1035 (1988). In this regard, respondent’s records reveal
that petitioner’s 1992 Federal income tax return was the return
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