Timothy Scott and Anya Frances Anthony - Page 1

                                 T.C. Memo. 2002-193                                  

                               UNITED STATES TAX COURT                                

               TIMOTHY SCOTT AND ANYA FRANCES ANTHONY, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12818-01.            Filed August 6, 2002.                  

               Timothy Scott Anthony, pro se.                                         
               David Lau, for respondent.                                             

                                 MEMORANDUM OPINION                                   

               COLVIN, Judge:  This matter is before the Court on                     
          respondent’s motion to dismiss for lack of jurisdiction on the              
          ground that the petition was untimely.                                      
               Petitioners mailed their petition on October 3, 2001, which            
          was 98 days after respondent mailed the notice of deficiency.               
          The sole issue for decision is whether the time for petitioners             

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