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On September 24, 1999, petitioner contacted the Internal
Revenue Service and inquired about his tax account. On October
28, 1999, respondent responded to petitioner and sent a copy of
the notice of deficiency, which petitioner received on November
5, 1999. The petition was mailed on January 11, 2000, and filed
on February 8, 2000.
Respondent moved to have this case dismissed for lack of
jurisdiction upon the ground that the petition was not filed
within the time prescribed by section 6213(a) and section 7502.
Petitioner contends that he filed the petition on January 11,
2000, within the 90-day period from October 28, 1999, the date
that the copy of the notice was mailed to him after he contacted
the Internal Revenue Service.
The Court's jurisdiction to redetermine a deficiency depends
upon the issuance of a valid notice of deficiency and a timely
filed petition. Rule 13(a), (c); Monge v. Commissioner, 93 T.C.
22, 27 (1989). Pursuant to section 6213(a), the taxpayer has 90
days (or 150 days if the notice is addressed to a person outside
of the United States) from the date that the notice of deficiency
is mailed to file a petition with the Court for a redetermination
of the deficiency. If the petition is not filed within 90 days,
then it is untimely, and we have no jurisdiction to redetermine
the deficiency. Sec. 6213(a).
Section 6212(a) expressly authorizes the Commissioner, after
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