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issue. The facts necessary to decide the motions are few, and
they are based on the parties’ stipulations.
On July 20, 1999, respondent sent petitioner a notice of
deficiency via certified mail.1 The notice was sent to
petitioner’s last known address in Austin, Texas. Although the
exact date of delivery cannot be ascertained from the U.S Postal
Service delivery receipt, the parties agree that petitioner
received the notice of deficiency on or about July 23, 1999.
After the heading “Date” located in the upper right corner
of the notice of deficiency appears a stamped date of July 20,
1999. Also in the upper right corner of the notice of deficiency
appears a heading entitled “Last Day to File a Petition With the
United States Tax Court”. The space immediately following this
heading is blank, and nowhere else within the notice does the
Commissioner provide the specific calendar date on which
petitioner can last timely file a petition with this Court. The
body of the notice of deficiency does, however, contain the
following passage regarding the timing considerations for filing
a petition with this Court:
If you want to contest this deficiency in court
before making any payment, you have 90 days from the
above mailing date of this letter (150 days if
addressed to you outside of the United States) to file
a petition with the United States Tax Court for a
1 The notice of deficiency was also mailed to Tom Gilbert,
a certified public accountant listed as petitioner’s
representative under a power of attorney.
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