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redetermination of the deficiency. * * * The time in
which you must file a petition with the Court (90 or
150 days as the case may be) is fixed by law and the
Court cannot consider your case if your petition is
filed late.
Petitioner mailed his petition to the Court on December 10,
1999, and the petition was received on December 13, 1999. The
parties have stipulated that these dates are 143 and 146 days
after the mailing of the notice of deficiency, respectively.
Discussion
There are two prerequisites to this Court’s jurisdiction to
redetermine a deficiency: (1) The issuance of a valid notice of
deficiency by the Commissioner; and (2) the timely filing of a
petition with the Court by the taxpayer. See Rule 13(a), (c);
Monge v. Commissioner, 93 T.C. 22, 27 (1989); Abeles v.
Commissioner, 91 T.C. 1019, 1025 (1988); Pyo v. Commissioner, 83
T.C. 626, 632 (1984). The parties have each moved this Court to
dismiss for lack of jurisdiction, albeit on different grounds.
Petitioner moves to dismiss on the ground that the notice of
deficiency issued by respondent is invalid. Respondent moves to
dismiss on the ground that the petition filed in this case was
untimely. If the notice of deficiency is found to be invalid, we
must dismiss in petitioner’s favor regardless of whether the
taxpayer’s petition was timely filed. See Weinroth v.
Commissioner, 74 T.C. 430, 435 (1980). Accordingly, we shall
first address the validity of respondent’s notice.
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