Michael Rising Sun - Page 1

          T.C. Memo. 2001-156                                                         

                               UNITED STATES TAX COURT                                

                          MICHAEL RISING SUN, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1524-00.              Filed June 28, 2001.                  

               Michael Rising Sun, pro se.                                            
               Christa Gruber and Ann M. Welhaf, for respondent.                      

                                 MEMORANDUM OPINION                                   
               PAJAK, Special Trial 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) and section 7502.  Unless otherwise indicated,           
          section references are to the Internal Revenue Code in effect for           
          the years in issue, and all Rule references are to the Tax Court            
          Rules of Practice and Procedure.                                            

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